Does tax structure affect economic growth? Empirical evidence from OECD countries

Xing, Jing (2011) Does tax structure affect economic growth? Empirical evidence from OECD countries. Centre for Business Taxation WP 11/20.

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Abstract

This study estimates the e¤ects of revenue-neutral tax structure changes on the long-run level of income per capita using panel data for 17 OECD countries over the period 1970-2004. In contrast to previous studies, we do not find a robust ranking of di¤erent types of taxes in terms of their "growth e¤ects". In particular, we do not obtain compelling evidence favouring consumption taxes over income taxes, or favouring personal income taxes over corporate income taxes. The only robust result appears to be that shifts in tax revenue towards property taxes are associated with a higher level of income per capita in the long run.

Item Type: Other Working Paper
Keywords: Tax structure, growth
Centre: Oxford University Centre for Business Taxation > CBT Working Papers
Date Deposited: 20 Apr 2012 15:30
Last Modified: 15 Oct 2015 02:18
URI: http://eureka.sbs.ox.ac.uk/id/eprint/3213

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