Johansson, Åsa; Heady, Chistopher; Arnold, Jens; Brys, Bert - Economics Department, Organisation de Coopération et … - 2008
This paper investigates the design of tax structures to promote economic growth. It suggests a “tax and growth” ranking … taxes on immovable property appear to have the least impact. A revenue neutral growth-oriented tax reform would, therefore …-designing taxation within each of the broad tax categories could in some cases ensure sizeable efficiency gains. For example, reduced …
