Optimal Tax Rate in OECD Countries: Application of Theories and Empirical Estimates.
碩士 === 東海大學 === 經濟系 === 101 === This paper uses data on tax rates and economic growth rates during the period of 1965–2010 to estimate growth-maximizing tax rates for 23 OECD countries. Our empirical models are constructed based on the theoretical models developed by Scully (1965) and Barro (1990)....
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/69w8j3 |