Tax structure and economic growth

@inproceedings{Lee2005TaxSA,
  title={Tax structure and economic growth},
  author={Young Lee and Roger H. Gordon},
  year={2005}
}
Past theoretical work predicts that higher corporate tax rates should decrease economic growth rates, while the effects of high personal tax rates are less clear. In this paper, we explore how tax policies in fact affect a country’s growth rate, using cross-country data during 1970–1997. We find that statutory corporate tax rates are significantly negatively correlated with cross-sectional differences in average economic growth rates, controlling for various other determinants of economic… CONTINUE READING
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