Widmalm, Frida - In: Public Choice 107 (2001) 3-4, pp. 199-219
Using pooled cross-sectional data from 23 OECD countries, between 1965 and 1990, I find evidence that the tax structure affects economic growth. Specifically, the proportion of tax revenue raised by taxing personal income has a negative correlation with economic growth. This result is robust to...