The impact of tax structure on investment: an empirical assessment for OECD countries
Does taxation structure have an impact on investment dynamics? In our paper we evaluate the share of tax revenues in GDP and investment outcomes, making use of gross fixed capital formation as a proxy for investment. This empirical analysis is carried out for all OECD countries, during the period of...
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2019-09-01
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| Series: | Public Sector Economics |
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| Online Access: |
http://www.pse-journal.hr/upload/files/pse/2019/3/4.pdf
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