Taxation and economic growth: A regression analysis based on a new classification

This paper examines the impact of taxes on economic growth based classifying countries by GDP per capita and a tax burden. The Partitioning Around Medoids (PAM) technique is used because it not too sensitive to outliers. Through this multicriteria classification technique, Generalized Method Moments (GMM) employed analyze data three groups consisting 63 from 2003 2017. results show that most have positive in poor (Group 1). Interestingly, goods services promote rich 3), rather than having negative effect, as concluded some previous studies. Specially, while property has effect countries, its significantly countries.