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Economic growth and tax components: an analysis of tax changes in OECD

  • Mehmet Serkan Tosun
  • Sohrab Abizadeh

The paper examines empirically the changes in the tax mix of the OECD countries in response to economic growth from 1980 to 1999. It is found that economic growth, measured by GDP per capita, has had a significant effect on the tax mix of the OECD countries. Analysis reveals that different taxes respond differently to the growth of GDP per capita. It is shown that while the shares of personal and property taxes have responded positively to economic growth, shares of the payroll and goods and services taxes have shown a relative decline.

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File URL: http://www.tandfonline.com/doi/abs/10.1080/00036840500293813
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Article provided by Taylor & Francis Journals in its journal Applied Economics.

Volume (Year): 37 (2005)
Issue (Month): 19 ()
Pages: 2251-2263

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Handle: RePEc:taf:applec:v:37:y:2005:i:19:p:2251-2263
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  1. Nancy L. Stokey & Sergio Rebelo, 1993. "Growth Effects of Flat-Rate Taxes," NBER Working Papers 4426, National Bureau of Economic Research, Inc.
  2. Paul M Romer, 1999. "Increasing Returns and Long-Run Growth," Levine's Working Paper Archive 2232, David K. Levine.
  3. King, R.G. & Rebelo, S., 1988. "Public Policy And Economic Growth: Developing Neoclassical Implications," RCER Working Papers 225, University of Rochester - Center for Economic Research (RCER).
  4. Joulfaian, David & Mookerjee, Rajen, 1990. "The Intertemporal Relationship between State and Local Government Revenues and Expenditures: Evidence from OECD Countries," Public Finance = Finances publiques, , vol. 45(1), pages 109-17.
  5. Volkerink, Bjørn & Haan, Jakob de, 1999. "Political and institutional determinants of the tax mix : an empirical investigation for OECD countries," Research Report 99E05, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
  6. Winer, Stanley L. & Hettich, Walter, 1998. "What Is Missed If We Leave Out Collective Choice in the Analysis of Taxation," National Tax Journal, National Tax Association, vol. 51(n. 2), pages 373-89, June.
  7. Sobel, Russell S. & Holcombe, Randall G., 1996. "Measuring the Growth and Variability of Tax Bases over the Business Cycle," National Tax Journal, National Tax Association, vol. 49(4), pages 535-52, December.
  8. Jones, Jonathan D. & Joulfaian, David, 1991. "Federal govemment expenditures and revenues in the early years of the American republic: Evidence from 1792 to 1860," Journal of Macroeconomics, Elsevier, vol. 13(1), pages 133-155.
  9. Tosun Mehmet S, 2005. "The Tax Structure and Trade Liberalization of the Middle East and North Africa Region," Review of Middle East Economics and Finance, De Gruyter, vol. 3(1), pages 20-37, April.
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