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.
Economic Growth and the Role of Taxation-Theory
Working paper
OECD Economics Department Working Papers
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