Arachi, Giampaolo; Bucci, Valeria; Casarico, Alessandra - "Carlo F. Dondena" Centre for Research on Social …
This paper reassesses the relationship between tax structure and long run income, using as indicators of tax structure both a new series of implicit tax rates based on Mendoza et al. (1997) and tax ratios, adopting a dynamic panel estimation strategy, and explicitly accounting for cross-section...