The differential multiple tax regime across sectors of production leads to distortions in allocation of resources thus … international competitiveness of the sectors which would have been relatively efficient under distortion-free indirect tax regime … resources and providing full tax offsets is expected to result in gains for GDP, returns to the factors of production and …

typically calculated as if the tax system is non-distortionary. This paper presents an analogue to genuine saving in a second …

This paper examines the relationship between tax structures and economic growth by entering indicators of the tax … growth than taxes on consumption and property. More precisely, the findings allow the establishment of a ranking of tax …-oriented tax reform would be to shift part of the revenue base towards recurrent property and consumption taxes and away from …

and of the possibility that higher tax rates in the contemporary period have increased the marginal cost of public funds …

transfer aspects of the program, and a shift in the tax system from business income to consumption by reducing corporate taxes … and raising the Goods and Services Tax. …

For the last thirty years one of the dominant economic policies has been the cutting of the top marginal tax rates … theoretical support from a wide range of distributive justice theorists starting with John Rawls’ A Theory of Justice in 1971 … systematic cutting of tax rates over thirty years has provided a reasonable experiment on the thesis that such cutting provides …