Tosun, Mehmet Serkan; Abizadeh, Sohrab - In: Applied Economics 37 (2005) 19, pp. 2251-2263
The paper examines empirically the changes in the tax mix of the OECD countries in response to economic growth from 1980 to 1999. It is found that economic growth, measured by GDP per capita, has had a significant effect on the tax mix of the OECD countries. Analysis reveals that different taxes...