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Tax Structure and Growth: Are Some Taxes Better Than Others?

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  • Widmalm, Frida

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Using pooled cross-sectional data from 23 OECD countries, between 1965 and 1990, I find evidence that the tax structure affects economic growth. Specifically, the proportion of tax revenue raised by taxing personal income has a negative correlation with economic growth. This result is robust to a rigorous sensitivity analysis, where I control for other plausible growth determinants in a systematic manner. Also, there is some empirical evidence that tax progressivity, measured in terms of the long-run income elasticity of tax revenue, is associated with low economic growth. Copyright 2001 by Kluwer Academic Publishers

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  • Widmalm, Frida, 2001. "Tax Structure and Growth: Are Some Taxes Better Than Others?," Public Choice, Springer, vol. 107(3-4), pages 199-219, June.
    • Handle: RePEc:kap:pubcho:v:107:y:2001:i:3-4:p:199-219
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