Canavire-Bacarreza, Gustavo; Martinez-Vazquez, Jorge; … - 2013
approaches, we estimate the effects on growth of the most important taxes for the region, namely personal income tax, corporate … income tax, general taxes on goods and services, including value added and other sales taxes, and revenues from natural … panel data estimation. We find that, for the most part, personal income tax does not have the expected negative effect on …