| dc.contributor.author | Pires, Armando José Garcia | |
| dc.contributor.author | Jensen, Tom Stephan | |
| dc.date.accessioned | 2011-09-28T11:16:20Z | |
| dc.date.available | 2011-09-28T11:16:20Z | |
| dc.date.issued | 2011-06 | |
| dc.identifier.issn | 1503-2140 | |
| dc.identifier.uri | http://hdl.handle.net/11250/166736 | |
| dc.description.abstract | This paper explores how a transition from a progressive to a flat tax scheme would affect economic growth in the OECD countries on the period from 1997 to 2007. A meta-regression analysis on eighteen calibration studies on flat tax reforms provides robust results of the mean tax elasticity as well as estimates for long run growth. Based on the 2006/2007 level of tax progressivity and tax elasticity, the average growth potential is found to be around 6.75 percent, translating into a growth potential of 9.16 percent in real output for the OECD area. | en |
| dc.language.iso | eng | en |
| dc.publisher | SNF | en |
| dc.relation.ispartofseries | Working paper | en |
| dc.relation.ispartofseries | 2011:12 | en |
| dc.title | Effects of flat tax reforms on economic growth in the OECD countries | en |
| dc.type | Working paper | en |
| dc.subject.nsi | VDP::Samfunnsvitenskap: 200::Økonomi: 210::Samfunnsøkonomi: 212 | en |
