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Tax Policy and Economic Growth: Does It Really Matter?

2017; RELX Group (Netherlands); Linguagem: Inglês

10.2139/ssrn.2932798

1556-5068

Donatella Baiardi, Paola Profeta, Riccardo Puglisi, Simona Scabrosetti,

Economic Growth and Productivity

Download This Paper Open PDF in Browser Add Paper to My Library Share: Permalink Using these links will ensure access to this page indefinitely Copy URL Tax Policy and Economic Growth: Does It Really Matter? 17 Pages Posted: 15 Mar 2017 See all articles by Donatella BaiardiDonatella BaiardiUniversity of Pavia; University of ParmaPaola ProfetaBocconi University - Department of Policy Analysis and Public Management; CESifo (Center for Economic Studies and Ifo Institute)Riccardo PuglisiUniversity of Pavia; University of Milan - Centro Studi Luca d'Agliano (LdA)Simona ScabrosettiUniversity of Pavia - Department of Public and Territorial Economics Date Written: February 21, 2017 Abstract We challenge the "OECD view" (Arnold et al. 2011) according to which a shift from direct to indirect taxation is associated with higher long-run economic growth. We study the relationships between per capita GDP, overall tax revenue and tax composition (in particular direct vs. indirect taxation). We can replicate the findings in Arnold et al. when focusing on the same sample of countries and time period, but not when adopting more cautious estimates of the standard errors. The results are not robust to adding countries and/or extending the time period under consideration. They also differ in the short- and long-run. Keywords: economic growth, taxation, tax mix, OECD countries JEL Classification: E620, H200, P500 Suggested Citation: Suggested Citation Baiardi, Donatella and Profeta, Paola and Puglisi, Riccardo and Scabrosetti, Simona, Tax Policy and Economic Growth: Does It Really Matter? (February 21, 2017). Available at SSRN: https://ssrn.com/abstract=2932798 Donatella Baiardi University of Pavia ( email ) Corso Strada Nuova, 6527100 Pavia, 27100Italy University of Parma ( email ) Via Amendola 10Parma, 43100United States Paola Profeta Bocconi University - Department of Policy Analysis and Public Management ( email ) Via Roentgen 1Milan, 20136Italy CESifo (Center for Economic Studies and Ifo Institute) Poschinger Str. 5Munich, DE-81679Germany Riccardo Puglisi (Contact Author) University of Pavia ( email ) Corso Strada Nuova, 6527100 Pavia, 27100Italy University of Milan - Centro Studi Luca d'Agliano (LdA) ( email ) Via P. Amedeo 34Milano, Mi 20122Italy Simona Scabrosetti University of Pavia - Department of Public and Territorial Economics ( email ) Corso Strada Nuova, 65Pavia, 27100Italy Download This Paper Open PDF in Browser Do you have a job opening that you would like to promote on SSRN? Place job opening Paper statistics Downloads 333 Abstract Views 1,244 rank 115,610 15 References PlumX Metrics Related eJournals CESifo Working Paper Series Follow CESifo Working Paper Series Subscribe to this free journal for more curated articles on this topic FOLLOWERS 9,392 PAPERS 9,183 This Journal is curated by: Clemens Fuest at CESifo (Center for Economic Studies and Ifo Institute, University of Munich) Public Economics: Taxation, Subsidies, & Revenue eJournal Follow Public Economics: Taxation, Subsidies, & Revenue eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 1,437 PAPERS 10,870 Econometric Modeling: Macroeconomics eJournal Follow Econometric Modeling: Macroeconomics eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 697 PAPERS 15,337 Economic Growth eJournal Follow Economic Growth eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 663 PAPERS 14,865 This Journal is curated by: William Easterly at New York University - Department of Economics Feedback Feedback to SSRN Feedback (required) Email (required) Submit If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday. Submit a Paper Section 508 Text Only Pages SSRN Quick Links SSRN Solutions Research Paper Series Conference Papers Partners in Publishing Jobs & Announcements Newsletter Sign Up SSRN Rankings Top Papers Top Authors Top Organizations About SSRN SSRN Objectives Network Directors Presidential Letter Announcements Contact us FAQs Copyright Terms and Conditions Privacy Policy We use cookies to help provide and enhance our service and tailor content. To learn more, visit Cookie Settings. This page was processed by aws-apollo1 in 0.235 seconds