Patterns of change in citizenship regimes help explain differences in tax structure in Brazil and India. Changes to … progressivity, and the universality of application of tax across sectors and regions. Since the 1970s in Brazil and India, excluded …. When growth returned in the 2000s, they were provided stable linkages to the state through social policies and institutions …

The empirical literature on the impact of corporate taxes on economic growth reaches ambiguous conclusions: corporate … tax cuts increase, reduce, or do not significantly affect growth. We apply metaregression methods to a novel dataset with … 441 estimates from 42 primary studies. There is evidence for publication selectivity in favour of reporting growth …