Chatzimichael, Konstantinos; Kalaitzidakis, Pantelis; … - Department of Economics, University of Crete - 2013
Based on an endogenous growth model, we extent Roubini and Sala-i-Martin (1993) theoretical framework to analyse empirically the relationship between economic growth, announced tax rate and tax monitoring expenses using data from 32 OECD countries during the 1999-2007 period. Our results...