Tax Structure and Economic Growth: An OECD Analysis
1 online resource (71 pages) : PDF
University of North Carolina at Charlotte
The purpose of this thesis is to provide an analytical analysis on how different tax structures of OECD countries affect their rates of economic growth from the period 1980-2004. This thesis attempts to gather results so that governments may better structure their tax system in order to promote more pro-growth friendly structures of taxation. The measures of taxation that I will be testing are three of the most prominent methods of taxation in most OECD countries; the Value-Added Tax, the Labor Income Tax, and the Corporate Income Tax. This is a very popular topic in today’s media, especially in Europe where there has been a fallout from the recent financial crisis which is leading to measures of austerity throughout the region. Even in the U.S. there has been much debate on how to move forward from the financial crisis in order to generate more economic growth, and fiscal policy has been at the forefront of some of these debates. There has been recent evidence of governments lowering or raising taxes in order to try and promote economic growth, such as Sweden reducing their corporate tax rate to 22% from 25%. In order to provide a thorough discussion and analysis of tax structure and economic growth I will review and report findings in previous literature, present different econometric methods that can be deployed in analyzing these relationships and also discuss the results that are obtained from my findings.
Stivender, CarolZillante, Artie
Thesis (M.S.)--University of North Carolina at Charlotte, 2016.
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