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Author:Lee, Y.
Gordon, R. H.
Title:Tax structure and economic growth
Journal:Journal of Public Economics
2005 : JUN, VOL. 89:5-6, p. 1027-1043
Index terms:Economic growth
Macroeconomics
Taxation
Language:eng
Abstract:This article examines the effect of corporate tax policies on a country’s economic growth. The data is from several countries from 1970 to 1997. The authors find that statutory corporate tax rates are significantly negatively correlated with cross-sectional differences in average economic growth rates.
SCIMA record nr: 258409
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