Please use this identifier to cite or link to this item:
https://hdl.handle.net/2445/222804Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Barros, Fernando, Jr. | - |
| dc.contributor.author | Brotherhood, Luiz | - |
| dc.contributor.author | Gomes, Fábio A. R. | - |
| dc.contributor.author | Rangel, Victor | - |
| dc.date.accessioned | 2025-08-28T11:38:02Z | - |
| dc.date.issued | 2025-07-01 | - |
| dc.identifier.issn | 1350-4851 | - |
| dc.identifier.uri | https://hdl.handle.net/2445/222804 | - |
| dc.description.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. | - |
| dc.format.extent | 5 p. | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | eng | - |
| dc.publisher | Taylor & Francis | - |
| dc.relation.isformatof | Versió postprint del document publicat a: https://doi.org/10.1080/13504851.2024.2329792 | - |
| dc.relation.ispartof | Applied Economics Letters, 2025, vol. 32, num.12, p. 1819-1823 | - |
| dc.relation.uri | https://doi.org/10.1080/13504851.2024.2329792 | - |
| dc.rights | (c) Taylor & Francis, 2025 | - |
| dc.subject.classification | Anàlisi de regressió | - |
| dc.subject.classification | Anàlisi de dades de panel | - |
| dc.subject.classification | Política governamental | - |
| dc.subject.classification | Impostos | - |
| dc.subject.other | Regression analysis | - |
| dc.subject.other | Panel analysis | - |
| dc.subject.other | Government policy | - |
| dc.subject.other | Taxation | - |
| dc.title | Government, Taxation and Economic Complexity | - |
| dc.type | info:eu-repo/semantics/article | - |
| dc.type | info:eu-repo/semantics/acceptedVersion | - |
| dc.identifier.idgrec | 748975 | - |
| dc.date.updated | 2025-08-28T11:38:03Z | - |
| dc.rights.accessRights | info:eu-repo/semantics/embargoedAccess | - |
| dc.embargo.lift | 2025-09-17 | - |
| dc.date.embargoEndDate | info:eu-repo/date/embargoEnd/2025-09-17 | - |
| Appears in Collections: | Articles publicats en revistes (Economia) | |
Files in This Item:
| 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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