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Estructura fiscal y crecimiento económico en la OCDE

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Abstract

We analyse how that tax structure has affected economic growth in OCDE countries from 1960 to 1995. The effects of the tax structure upon economic growth and per capita income are first illustrated by means of the simulation of endogenous and exogenous growth models. In general, the empirical evidence confirms the theorical results: the financing of a given public expenditure level should avoid an excessive burden on labour incomes and, more importanly, on capital incomes, given the negative effects upon private investment and labour productivity. (Copyright: Fundación Empresa Pública)

Suggested Citation

  • Rafael Doménech & José Ramón García, 2001. "Estructura fiscal y crecimiento económico en la OCDE," Investigaciones Economicas, Fundación SEPI, vol. 25(3), pages 441-472, September.
  • Handle: RePEc:iec:inveco:v:25:y:2001:i:3:p:441-472
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    Cited by:

    1. José E. Boscá & José R. García & David Tagüas, 2005. "Effective Tax rates and Fiscal Convergence in the OECD: 1965-2001," Hacienda Pública Española, IEF, vol. 174(3), pages 119-141, September.
    2. JosÈ Manuel Gonz·lez-P·ramo & Diego MartÌnez LÛpez, "undated". "Public Investment and Convergence in the Spanish Regions," Studies on the Spanish Economy 112, FEDEA.

    More about this item

    Keywords

    growth; investment and structure;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
    • O41 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - One, Two, and Multisector Growth Models

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