Browsing by Subject "E62- Política fiscal"
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- Estructura impositiva y crecimiento económicoThis paper examines the relationship between the tax structure and economic growth, through the use of several kinds of taxes imposed by governments. A system of equations for economic growth augmented by human capital and tax structure and level. The paper uses a data panel from 33 countries (32 OCDE and Costa Rica) from 1965 until 2013 and an Error Correction Model is performed in order to model explicitly short term dynamics. The pooled mean group methodology used allows to control for non-observable fixed effects and also to perform heterogeneous short term estimations and homogeneous long term estimations. It is found that the tax level has a negative effect over economic growth while certain types of specific taxes can reduce or increase this effect.