The Resource Taxation and Economic Growth, Åsa Johansson ... [and others], (electronic resource)

Taxation and Economic Growth, Åsa Johansson ... [and others], (electronic resource)

Label
Taxation and Economic Growth
Title
Taxation and Economic Growth
Statement of responsibility
Åsa Johansson ... [and others]
Contributor
Subject
Language
eng
Summary
This paper investigates the design of tax structures to promote economic growth. It suggests a "tax and growth" ranking of taxes, confirming results from earlier literature but providing a more detailed disaggregation of taxes. Corporate taxes are found to be most harmful for growth, followed by personal income taxes, and then consumption taxes. Recurrent taxes on immovable property appear to have the least impact. A revenue neutral growth-oriented tax reform would, therefore, be to shift part of the revenue base from income taxes to less distortive taxes such as recurrent taxes on immovable property or consumption. The paper breaks new ground by using data on industrial sectors and individual firms to show how re-designing taxation within each of the broad tax categories could in some cases ensure sizeable efficiency gains. For example, reduced rates of corporate tax for small firms do not seem to enhance growth, and high top marginal rates of personal income tax can reduce productivity growth by reducing entrepreneurial activity. While the paper focuses on how taxes affect growth, it recognises that practical tax reform requires a balance between the aims of efficiency, equity, simplicity and revenue raising
Member of
Cataloging source
FR-PaOEC
Government publication
international or intergovernmental publication
Index
no index present
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorDate
1951-
http://library.link/vocab/relatedWorkOrContributorName
  • Johansson, Åsa
  • Heady, Christopher John
  • Arnold, Jens
  • Brys, Bert
  • Vartia, Laura
Series statement
OECD Economics Department Working Papers,
Series volume
no.620
http://library.link/vocab/subjectName
Economics
Label
Taxation and Economic Growth, Åsa Johansson ... [and others], (electronic resource)
Instantiates
Publication
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
762085512
Dimensions
21 x 30 cm
Extent
1 online resource 83 pages
File format
one file format
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.1787/241216205486
Specific material designation
remote
System control number
(OCoLC)762085512
Label
Taxation and Economic Growth, Åsa Johansson ... [and others], (electronic resource)
Publication
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
762085512
Dimensions
21 x 30 cm
Extent
1 online resource 83 pages
File format
one file format
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.1787/241216205486
Specific material designation
remote
System control number
(OCoLC)762085512

Library Locations

  • St. Louis Mercantile LibraryBorrow it
    1 University Blvd, St. Louis, MO, 63121, US
    38.710138 -90.311107
  • Thomas Jefferson LibraryBorrow it
    1 University Blvd, St. Louis, MO, 63121, US
    38.710138 -90.311107
  • University ArchivesBorrow it
    703 Lewis Hall, Columbia, MO, 65211, US
  • University of Missouri-St. Louis Libraries DepositoryBorrow it
    2908 Lemone Blvd, Columbia, MO, 65201, US
    38.919360 -92.291620
  • University of Missouri-St. Louis Libraries DepositoryBorrow it
    2908 Lemone Blvd, Columbia, MO, 65201, US
    38.919360 -92.291620
  • Ward E Barnes Education LibraryBorrow it
    8001 Natural Bridge Rd, St. Louis, MO, 63121, US
    38.707079 -90.311355
Processing Feedback ...