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A Comparative Analysis of the Structure of Tax Systems in Industrial Countries

Razin, Assaf - 1993

A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national accounts and revenue statistics is described and applied to construct time series of tax rates for the group of seven largest industrialized countries. These tax rates are...

Persistent link: https://www.econbiz.de/10014398747

International Evidenceon Fiscal Solvency : Is Fiscal Policy ""Responsible""?

Mendoza, Enrique G. - 2007

This paper looks at fiscal solvency and public debt sustainability in both emerging market and advanced countries. Evidence of fiscal solvency, in the form of a robust positive conditional relationship between public debt and the primary fiscal balance, is established in both groups of...

Persistent link: https://www.econbiz.de/10014403013

Do Taxes Matter for Long-Run Growth? : Harberger's Superneutrality Conjecture

Asea, Patrick K. - 1995

Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects … highlights implications of different taxes for growth and investment in these models. The empirical work is based on cross … significant investment effects from income and consumption taxes that are consistent with small growth effects. The results are …

Persistent link: https://www.econbiz.de/10014395798