On The Relationship Between The Tax Burden And Income Convergence: Some Further Results
نویسندگان
چکیده
Using OECD data (1965-1994) for 22 selected countries; we test for tax burden and per capita GDP convergence based on a time series approach. We further examine the issue of a possible relationship existing between per capita GDP and tax burden convergence. Generally, the evidence from this paper does not show any close relationship between tax burden and per capita GDP convergence.
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