Economic growth and tax components: an analysis of tax changes in OECD

References

• Abizadeh , S . 1979 . Tax ratio and the degree of economic development . Malayan Economic Review , 24 : 21 – 34 .
   Google Scholar
• Abizadeh , S and Gray , JA . 1985 . Wagner's Law: a pooled time-series, cross-section comparison . National Tax Journal , 38 : 209 – 18 .
   Web of Science ®Google Scholar
• Abizadeh , S and Gray , JA . 1992 . Politics and provincial government spending in Canada . Canadian Public Administration , 35 : 519 – 33 .
   Web of Science ®Google Scholar
• Akaike , H . 1969 . Fitting autoregression for prediction . Annals of the Institute of Statistical Mathematics , 20 : 243 – 47 .
   Web of Science ®Google Scholar
• Akaike , H . 1970 . Statistical predictor identification . Annals of the Institute of Statistical Mathematics , 21 : 203 – 17 .
   Web of Science ®Google Scholar
• Armah , B . 1997 . “ Trade liberalization and growth in developing countries, 1950-1988 ” . In Globalization, Growth and Sustainability , Edited by: Gupta , SD and Choudray , NK . 85 – 117 . Boston : Kluwer Academic Publishing . (Eds)
   Google Scholar
• Bahl , RW . 1971 . A regression approach to tax effort and tax ratio analysis . IMF Staff Papers , 18 : 570 – 612 .
   Google Scholar
• Chelliah , RJ . 1975 . Tax ratios and tax effort in developing countries, 1969-71 . IMF Staff Papers , 22 : 187 – 205 .
   Google Scholar
• Chelliah , RJ . Changes in tax revenue structure: a case study of India . Changes in Revenue Structures: Proceedings of the 42nd Congress of the International Institute of Public Finance . Edited by: Chiancone , A and Messere , K . pp. 153 – 65 . Athens : Wayne State University Press . (Eds)
   Google Scholar
• Conte , MA and Darrat , AF . 1988 . Economic growth and expanding public sector: a re-examination . Review of Economics and Statistics , 70 : 322 – 30 .
   Web of Science ®Google Scholar
• Davidson , R and MacKinnon , JG . 1993 . Estimation and Inferences in Econometrics , New York : Oxford University Press .
   Google Scholar
• Easterly , W and Rebelo , S . 1993 . Fiscal policy and economic growth . Journal of Monetary Economics , 32 : 417 – 58 .
   Web of Science ®Google Scholar
• Engen , EM and Skinner , J . 1999 . “ Taxation and economic growth ” . In Tax Policy in the Real World , Edited by: Slemrod , J . 305 – 30 . New York : Cambridge University Press . (Ed.)
   Google Scholar
• Gerson , P . The impact of fiscal policy variables on output growth . IMF Working Paper 98/1, International Monetary Fund . Washington DC.
   Google Scholar
• Greene , WH . 2003 . Econometric Analysis, , 5th edn , NJ, Upper Saddle River : Prentice Hall .
   Google Scholar
• Groves , HM and Kahn , CH . 1952 . The stability of state and local tax yields . American Economic Review , 42 : 87 – 102 .
   Web of Science ®Google Scholar
• Hausman , JA . 1978 . Specification tests in econometrics . Econometrica , 46 : 1251 – 71 .
   Web of Science ®Google Scholar
• Holcombe , RG and Sobel , RS . 1997 . Growth and Variability in State Tax Revenue: An Anatomy of State Fiscal Crises , CT, Westport : Greenwood Press .
   Google Scholar
• Hsiao , MW . 1979 . Autoregressive modeling of Canadian money and income data . Journal of the American Statistical Association , 74 : 553 – 60 .
   Web of Science ®Google Scholar
• Hsiao , MW . 1981 . Autoregressive modelling and money-income causality detection . Journal of Monetary Economics , 7 : 85 – 106 .
   Web of Science ®Google Scholar
• Hsiao , MW . 1982 . Autoregressive modeling and causal ordering of economic variables . Journal of Economic Dynamic and Control , 4 : 243 – 59 .
   Web of Science ®Google Scholar
• Jones , JD . 1989 . A comparison of lag-length selection techniques in test of Granger causality between money and inflation: evidence from the US . Applied Economics , 21 : 809 – 22 .
   Web of Science ®Google Scholar
• Jones , JD and Joulfaian , D . 1991 . Federal government expenditures and revenues in the early years of the American Republic: evidence from 1792 to 1860 . Journal of Macroeconomics , 13 : 133 – 55 .
   Web of Science ®Google Scholar
• Joulfaian , D and Mookerjee , R. 1990 . The intertemporal relationship between state and local government revenues and expenditures: evidence from OECD Countries . Public Finance , 45 : 109 – 17 .
   Google Scholar
• Joulfaian , D and Mookerjee , R . 1991 . Dynamics of government revenues and expenditures in industrial economies . Applied Economics , 23 : 1839 – 44 .
   Web of Science ®Google Scholar
• King , RG and Rebelo , S . 1990 . Public policy and economic growth: developing Neoclassical Implications . Journal of Political Economy , 98 : S126 – 50 .
   Web of Science ®Google Scholar
• Maddala , GS . 1992 . Introduction to Econometrics, , 2nd edn , New York : MacMillan Publishing Co. .
   Google Scholar
• Martin , A and Lewis , WA . 1956 . Patterns of public revenue and expenditure . The Manchester School of Economic and Social Studies , 24 : 203 – 44 .
   Google Scholar
• Messere , K . 1997 . OECD Tax developments in the 1990s . Bulletin for International Fiscal Documentation , 51 : 298 – 314 .
   Google Scholar
• Messere , K . 1998 . “ The tax system in industrialized countries ” . In The Tax System in Industrialized Countries , Edited by: Merssere , K . 1 – 38 . New York : Oxford University Press . (Ed.)
   Google Scholar
• Messere , K . 1999 . Half a century of changes in taxation . Bulletin for International Fiscal Documentation , 53 : 340 – 65 .
   Google Scholar
• Organisation for Economic Co-operation and Development . 2001 . OECD Revenue Statistics CD-ROM , Washington DC : OECD .
   Google Scholar
• Romer , P . 1986 . Increasing returns and long run growth . Journal of Political Economy , 94 : 1002 – 37 .
   Web of Science ®Google Scholar
• Shin , K . 1969 . International differences in tax ratio . Review of Economics and Statistics , 51 : 312 – 20 .
   Web of Science ®Google Scholar
• Sato , K . 1967 . Taxation and neoclassical growth . Public Finance , 22 : 346 – 70 .
   Google Scholar
• Sobel , RS and Holcombe , RG . 1996 . Measuring the growth and variability of tax bases over the business cycles . National Tax Journal , 49 : 535 – 52 .
   Web of Science ®Google Scholar
• Solow , R . 1956 . A contribution to the theory of economic growth . Quarterly Journal of Economics , 70 : 65 – 94 .
   Web of Science ®Google Scholar
• Stokey , NL and Rebelo , S . 1995 . Growth effects of flat-rate taxes . Journal of Political Economy , 103 : 519 – 50 .
   Web of Science ®Google Scholar
• Tosun , MS . 2005 . The tax structure and trade liberalization of the Middle East and North Africa region . Review of Middle East Economics and Finance , 3 ( 1 ) : 21 – 38 .
   Google Scholar
• Volkerink , B and De Haan , J . Political and institutional determinants of the tax mix: an empirical investigation for OECD countries . SOM Research Report, 99E05 . Groningen : University of Groningen .
   Google Scholar
• Winer , SL and Hettich , W . 1998 . What is missed if we leave out collective choice in the analysis of taxation . National Tax Journal , 52 : 373 – 89 .
   Google Scholar
• World Bank . 2002 . World Development Indicators , Washington, DC : World Bank .
   Google Scholar