Non-Linear Effects of Taxation on Growth

We study a model in which the effects of taxation on growth are highly non-linear. Marginal increases in tax rates have a small growth impact when tax rates are low or moderate. When tax rates are high, further tax hikes have a large, negative impact on growth performance. We argue that this non-linearity is consistent with the empirical evidence on the effect of taxation and other disincentives to investment and innovation on economic growth

MoreLess

Year of publication:	2015
Authors:	Jaimovich, Nir
Other Persons:	Rebelo, Sergio T. (contributor)
Publisher:	[2015]: [S.l.] : SSRN
Subject:	Theorie \| Theory \| Steuerwirkung \| Tax effects \| Steuertarif \| Tax rate \| Wirtschaftswachstum \| Economic growth \| Steuer \| Tax \| Steuerprogression \| Progressive taxation \| Investition \| Investment \| Innovation

freely available

Full text |

More access options

doi.org

Check Google Scholar

In German libraries (KVK)

I need help

Extent:	1 Online-Ressource (49 p)
Series:	FRB Atlanta CQER Working Paper ; No. 13-02
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 2013 erstellt
Other identifiers:	10.2139/ssrn.2586497 [DOI]
Classification:	H2 - Taxation, Subsidies, and Revenue ; O4 - Economic Growth and Aggregate Productivity
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013025298