taxes. The results show that this policy, if enacted along the lines followed in harmonizing value-added taxes, yields large …

different taxes at the general government level and defines aggregate measures of the corresponding tax bases. This method …

Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects … highlights implications of different taxes for growth and investment in these models. The empirical work is based on cross … significant investment effects from income and consumption taxes that are consistent with small growth effects. The results are …