In the 1970s, taxation of "windfall" profits from primary products and intervention in trade and production has tempted …

switched between sectors. We examine, principally by regression methods, the impact of 'linked taxation' in five countries … revenue in all those countries. 'Linked progressive taxation' has evolved over recent years to become more flexible, in … particular through reforms in the sources and types of taxation which are used to finance priority expenditures, and we argue …

, taxation and growth,most empirical analyses arerestricted to simple linear regressions of growth on some measure of …