finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per … capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most … harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on …

We challenge the "OECD view" (Arnold et al. 2011) according to which a shift from direct to indirect taxation is … associated with higher long-run economic growth. We study the relationships between per capita GDP, overall tax revenue and tax … composition (in particular direct vs. indirect taxation). We can replicate the findings in Arnold et al. when focusing on the same …