that a cut in the corporate income tax rate by 10 % raises the GDP growth rate by 0.9% while a cut in the personal income … tax rate by 10% raises the GDP growth rate by 1% …

In this paper, we examine the tourism sector in Maldives, focusing on tax revenue generation and long-run growth … potential. We present a sectoral outlook for tourism and use time-series econometric techniques to estimate long-run tax base … elasticities. We focus specifically on international tourist arrivals and international tourism receipts as two alternative tax …

Identifying the impact of tax structures on economy growth is crucial to those who create tax policies. In this paper … we create a tool called the Tax Structure Efficiency Index that is based on the level of the concentration of the tax … system for assessing the efficiency of the tax structure. We validate the measure by using the findings of two existing …