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Autore: | Gaspar Vitor |
Titolo: | Tax Capacity and Growth : : Is there a Tipping Point? / / Vitor Gaspar, Laura Jaramillo, Philippe Wingender |
Pubblicazione: | Washington, D.C. : , : International Monetary Fund, , 2016 |
Descrizione fisica: | 1 online resource (41 pages) : illustrations (some color) |
Soggetto topico: | Taxation - United States |
Econometrics | |
Public Finance | |
Taxation | |
Structure, Scope, and Performance of Government | |
Tax Evasion and Avoidance | |
Economic Development: General | |
Institutions and Growth | |
Taxation, Subsidies, and Revenue: General | |
Personal Income and Other Nonbusiness Taxes and Subsidies | |
National Government Expenditures and Related Policies: Infrastructures | |
Other Public Investment and Capital Stock | |
Truncated and Censored Models | |
Switching Regression Models | |
Threshold Regression Models | |
Public finance & taxation | |
Welfare & benefit systems | |
Econometrics & economic statistics | |
Revenue administration | |
Social security contributions | |
Legal support in revenue administration | |
Public investment spending | |
Threshold analysis | |
Taxes | |
Expenditure | |
Econometric analysis | |
Revenue | |
Social security | |
Public investments | |
Soggetto geografico: | United States Economic conditions |
United States | |
Altri autori: | JaramilloLaura WingenderPhilippe |
Nota di bibliografia: | Includes bibliographical references. |
Sommario/riassunto: | Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We use two separate databases: a novel contemporary database covering 139 countries from 1965 to 2011 and a historical database for 30 advanced economies from 1800 to 1980. We find that the answer to the question is yes. Estimated tipping points are similar at about 12¾ percent of GDP. For the contemporary dataset we find that a country just above the threshold will have GDP per capita 7.5 percent larger, after 10 years. The effect is tightly estimated and economically large. |
Titolo autorizzato: | Tax Capacity and Growth |
ISBN: | 1-4755-5833-3 |
1-4755-5835-X | |
Formato: | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione: | Inglese |
Record Nr.: | 9910155202703321 |
Lo trovi qui: | Univ. Federico II |
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