Economic Growth and the Role of Taxation-Theory

Gareth D. Mylesi iUniversity of Exeter

Organisation for Economic Co-operation and Development

关键词: economic growth;    taxation;    public policy;   

DOI  :  https://doi.org/10.1787/222800633678

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

Economic growth is the basis of increased prosperity. This makes the attainment of growth a key objective for governments across the world. The rate of growth can be affected by policy choices through the effect that taxation has upon economic decisions and through productive public expenditures. This paper provides a self-contained introduction to the economic modelling of growth and reviews the theoretical evidence on the extent of the link between taxation and growth.