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https://hdl.handle.net/2445/222804| Title: | Government, Taxation and Economic Complexity |
| Author: | Barros, Fernando, Jr. Brotherhood, Luiz Gomes, Fábio A. R. Rangel, Victor |
| Keywords: | Anàlisi de regressió Anàlisi de dades de panel Política governamental Impostos Regression analysis Panel analysis Government policy Taxation |
| Issue Date: | 1-Jul-2025 |
| Publisher: | Taylor & Francis |
| Abstract: | This paper investigates the relationship between tax complexity, economic complexity, and government size. The findings are obtained through cross-country panel data and two-way fixed effects regressions, and reveal a nuanced connection: under small (large) government scales, increased tax complexity is associated with greater (smaller) economic sophistication. This suggests that tax complexity’s positive and negative aspects vary depending on the government conditions provided to the economy. |
| Note: | Versió postprint del document publicat a: https://doi.org/10.1080/13504851.2024.2329792 |
| It is part of: | Applied Economics Letters, 2025, vol. 32, num.12, p. 1819-1823 |
| URI: | https://hdl.handle.net/2445/222804 |
| Related resource: | https://doi.org/10.1080/13504851.2024.2329792 |
| ISSN: | 1350-4851 |
| Appears in Collections: | Articles publicats en revistes (Economia) |
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| File | Description | Size | Format | |
|---|---|---|---|---|
| 861872.pdf | 119.97 kB | Adobe PDF | View/Open Request a copy |
Document embargat fins el
17-9-2025
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