We evaluate the effects of structural tax reforms on government spending efficiency in a sample of OECD economies over … the period 2007-2016. After calculating input spending efficiency scores, we assess the relevance for efficiency of … narrative tax changes in a panel setup. We find that: i) input efficiency scores average around 0.6-07; ii) increases in the tax …

marginal tax rates is welfare improving. -- Human capital ; Efficiency ; Labour income tax … ; Efficiency ; Labour income tax …