This paper uses Brazilian quarterly data, from the period January/2002 to June/2015, to estimate the impact of taxes over gross domestic product (GDP) per capita. The econometric results show a negative and statistically significant impact of the overall tax burden over per capita GDP. In...

The paper analyses the development strategy adopted In China after 1978. It is shown that it has not followed a pre-determined plan but, on the contrary has emerged as a result of political shocks in the core of the CCP and of other factors related to history and geography