In this empirical study we assess both linear and nonlinear relationship between total taxation and several tax items … with real per capita GDP growth rates for 43 developing countries between 1990 and 2019. We use panel data techniques to … evaluate the effects of taxation on economic growth for both short and long run perspectives, and to find optimal tax threshold …

across efficiency models. Moreover, peripheral euro-area economies and economies with debt-to-GDP ratios between 60% and 90 …

revenues, which also improves fiscal sustainability. Specifically, rationalising public expenditures without jeopardising the …