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Economic Growth and the Role of Taxation-Theory

  • Gareth D. Myles

Economic growth is the basis of increased prosperity. This makes the attainment of growth a key objective for governments across the world. The rate of growth can be affected by policy choices through the effect that taxation has upon economic decisions and through productive public expenditures. This paper provides a self-contained introduction to the economic modelling of growth and reviews the theoretical evidence on the extent of the link between taxation and growth. La croissance économique et le rôle de la fiscalité - Théorie La croissance économique est au fondement du progrès de la prospérité. Ceci fait de la croissance un objectif majeur pour les gouvernements du monde entier. Le taux de croissance peut être influencé par des choix de politique économique relatifs à la fiscalité, laquelle a un effet sur les décisions économiques des agents et est liée aux dépenses publiques productives. Cette étude fournit une introduction autonome à la modélisation économique de la croissance et résume les résultats empiriques traitant du lien entre la fiscalité et la croissance.

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Paper provided by OECD Publishing in its series OECD Economics Department Working Papers with number 713.

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Date of creation: 15 Jul 2009
Date of revision:
Handle: RePEc:oec:ecoaaa:713-en
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