Tax systems, tax revenue and growth in LDCs: A review of empirical evidence

Gemmell, Norman

doi:doi:10.1007/BF02927028

Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/140122

Title:

Tax systems, tax revenue and growth in LDCs: A review of empirical evidence

Authors:

Gemmell, Norman

Year of Publication:

1988

Citation:

[Journal:] Intereconomics [ISSN:] 0020-5346 [Volume:] 23 [Issue:] 2 [Publisher:] Verlag Weltarchiv [Place:] Hamburg [Year:] 1988 [Pages:] 84-90

Publisher:

Verlag Weltarchiv, Hamburg

Abstract:

The relationship between taxation, savings and growth is a complex one, which economists to date have only partially been able to explain. The following paper reviews empirical evidence on differences in tax systems and their operation between developed and less developed countries and the role of various taxes in the development process, and examines some evidence on the effects of taxation on economic growth in LDCs.

Subjects:

Development Strategy

Persistent Identifier of the first edition:

doi:10.1007/BF02927028

Document Type:

Article

Document Version:

Digitized Version

Appears in Collections:

Intereconomics – Review of European Economic Policy, Sciendo

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