The impact of tax structure on investment: an empirical assessment for OECD countries

Does taxation structure have an impact on investment dynamics? In our paper we evaluate the share of tax revenues in GDP and investment outcomes, making use of gross fixed capital formation as a proxy for investment. This empirical analysis is carried out for all OECD countries, during the period of...

全面介紹

書目詳細資料
發表在:Public Sector Economics
主要作者: José Alves
格式: Article
語言:英语
出版: Institute of Public Finance 2019-09-01
主題:
在線閱讀: http://www.pse-journal.hr/upload/files/pse/2019/3/4.pdf