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 …

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 …