Relationship Between the Tax Types According to Sources and Economic Growth in Developed and Developing Countries

被引:0
|
作者
Aydogdu-Bagci, Semra [1 ]
Sever, Ersan [2 ]
机构
[1] Ankara Yildirim Beyazit Univ, Ankara, Turkey
[2] Aksaray Univ, Aksaray, Turkey
关键词
Taxes; Economic Growth; Panel-ARDL; CROSS-SECTION; UNIT-ROOT; SPECIFICATION; IMPACT; TESTS; MODEL;
D O I
10.17233/sosyoekonomi.2022.01.13
中图分类号
F [经济];
学科分类号
02 ;
摘要
This study aims to investigate the effect of taxes on income, wealth and expenditures, which are tax types according to their sources, on economic growth. This study, which includes 28 developed and 34 developing countries, covers 1990-2018. In the analysis, reel Gross Domestic Product (GDP) per capita was taken as the dependent variable. Two models have been established for both developed and developing countries; In the first model, basic taxes were born, and in the second model, the taxes were under these basic taxes. Data on tax revenues were accessed from the OECD official website. The panel-ARDL method was used because it allows the analysis of stationary and non-stationary variables.
引用
收藏
页码:261 / 282
页数:22
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