Cauter, Kris Van; Stragier, Thomas; Brumagne, Isabelle; … - In: Economic Review (2004) II, pp. 47-59
Leaving aside issues concerning the optimum size of the public sector and the optimum scale of public revenues, an important issue is to determine which is the public revenue structure that is the most favorable to growth. It is important to distribute the burden of fiscal and parafiscal levies...