The value-added tax and growth: design matters
(2021)
Journal Article
Acosta-Ormaechea, S., & Morozumi, A. (2021). The value-added tax and growth: design matters. International Tax and Public Finance, 28(5), 1211-1241. https://doi.org/10.1007/s10797-021-09681-2
Previous research has shown that changes in the composition of tax revenue affect long-run growth. However, little is yet known about whether the way tax revenue is raised matters for growth. This paper examines whether, in the context of OECD countr... Read More about The value-added tax and growth: design matters.