The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?

Detalhes bibliográficos
Autor(a) principal: Alves, José
Data de Publicação: 2018
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.5/16340
Resumo: In this study we try to evaluate both linear and non-linear relationships between each tax item and real per capita growth. Our analysis, conducted for all the OECD countries between 1980 and 2015 and by resorting to panel data techniques in a short and long-term basis, evidences tax items threshold values for all tax components (except for taxes on individual income). In particular, for long-run economic performance, we obtain optimal threshold values for social security contributions between 7.0% and 12.43%. Lastly, our results provide some conclusions, highlighting the raise of some taxes, in GDP terms, without harming economic growth evolution.
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spelling The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?Economic GrowthTax systemsFiscal PolicyOptimal taxationIn this study we try to evaluate both linear and non-linear relationships between each tax item and real per capita growth. Our analysis, conducted for all the OECD countries between 1980 and 2015 and by resorting to panel data techniques in a short and long-term basis, evidences tax items threshold values for all tax components (except for taxes on individual income). In particular, for long-run economic performance, we obtain optimal threshold values for social security contributions between 7.0% and 12.43%. Lastly, our results provide some conclusions, highlighting the raise of some taxes, in GDP terms, without harming economic growth evolution.ISEG - REM - Research in Economics and MathematicsRepositório da Universidade de LisboaAlves, José2018-11-14T10:47:09Z2018-112018-11-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.5/16340engAlves, José (2018). "The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?". Instituto Superior de Economia e Gestão – REM Working papers nº 057 - 20182184-108Xinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-06T14:46:10Zoai:www.repository.utl.pt:10400.5/16340Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:01:46.284265Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?
title The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?
spellingShingle The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?
Alves, José
Economic Growth
Tax systems
Fiscal Policy
Optimal taxation
title_short The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?
title_full The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?
title_fullStr The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?
title_full_unstemmed The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?
title_sort The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?
author Alves, José
author_facet Alves, José
author_role author
dc.contributor.none.fl_str_mv Repositório da Universidade de Lisboa
dc.contributor.author.fl_str_mv Alves, José
dc.subject.por.fl_str_mv Economic Growth
Tax systems
Fiscal Policy
Optimal taxation
topic Economic Growth
Tax systems
Fiscal Policy
Optimal taxation
description In this study we try to evaluate both linear and non-linear relationships between each tax item and real per capita growth. Our analysis, conducted for all the OECD countries between 1980 and 2015 and by resorting to panel data techniques in a short and long-term basis, evidences tax items threshold values for all tax components (except for taxes on individual income). In particular, for long-run economic performance, we obtain optimal threshold values for social security contributions between 7.0% and 12.43%. Lastly, our results provide some conclusions, highlighting the raise of some taxes, in GDP terms, without harming economic growth evolution.
publishDate 2018
dc.date.none.fl_str_mv 2018-11-14T10:47:09Z
2018-11
2018-11-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.5/16340
url http://hdl.handle.net/10400.5/16340
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Alves, José (2018). "The sinful side of taxation : is it possible to satisfy the government hunger for revenues while promoting economic growth?". Instituto Superior de Economia e Gestão – REM Working papers nº 057 - 2018
2184-108X
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv ISEG - REM - Research in Economics and Mathematics
publisher.none.fl_str_mv ISEG - REM - Research in Economics and Mathematics
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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