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The Role of The Proportional Income Tax on Economic Growth of Bulgaria

Author

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  • Stoyan Tanchev

Abstract

This article looks at the possibilities of proportional and progressive income tax in Bulgaria, as factors for the formation of economic growth. The empirical study found proportional relationship between progressive taxation and economic growth. Inversely proportional relationship has been registered between the dynamics of growth and the proportional taxation. The results show the presence of synchronicity between progressive income taxation and collection. There have been established evidences for presence of causality.

Suggested Citation

  • Stoyan Tanchev, 2016. "The Role of The Proportional Income Tax on Economic Growth of Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 66-77.
  • Handle: RePEc:bas:econst:y:2016:i:4:p:66-77
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    References listed on IDEAS

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    1. Steven P. Cassou & Kevin J. Lansing, 1996. "Growth effects of a flat tax," Working Papers (Old Series) 9615, Federal Reserve Bank of Cleveland.
    2. Davidson, Russell & MacKinnon, James G., 1989. "Testing for Consistency using Artificial Regressions," Econometric Theory, Cambridge University Press, vol. 5(03), pages 363-384, December.
    3. Robert M. Solow, 1956. "A Contribution to the Theory of Economic Growth," The Quarterly Journal of Economics, Oxford University Press, vol. 70(1), pages 65-94.
    4. Ricardo Varsano & Kevin Kim & Michael Keen, 2006. "The "Flat Tax(es)"; Principles and Evidence," IMF Working Papers 06/218, International Monetary Fund.
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    Cited by:

    1. repec:nax:conyad:v:62:y:2017:i:3:p:1041-1057 is not listed on IDEAS
    2. Bakari, Sayef, 2018. "If France continues this strategy, taxes will destroy domestic investment and economic growth," MPRA Paper 88944, University Library of Munich, Germany.
    3. Bakari, Sayef, 2018. "If France continues this strategy, taxes will destroy domestic investment and economic growth," MPRA Paper 88943, University Library of Munich, Germany.

    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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