El Dipòsit Digital ha actualitzat el programari. Contacteu amb dipositdigital@ub.edu per informar de qualsevol incidència.

 

Government, Taxation and Economic Complexity

Vista senzilla d'ítem
dc.contributor.authorBarros, Fernando, Jr.
dc.contributor.authorBrotherhood, Luiz
dc.contributor.authorGomes, Fábio A. R.
dc.contributor.authorRangel, Victor
dc.date.accessioned2025-08-28T11:38:02Z
dc.date.available2025-09-17T05:10:16Z
dc.date.issued2025-07-01
dc.date.updated2025-08-28T11:38:03Z
dc.description.abstractThis 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.extent5 p.
dc.format.mimetypeapplication/pdf
dc.identifier.idgrec748975
dc.identifier.issn1350-4851
dc.identifier.urihttps://hdl.handle.net/2445/222804
dc.language.isoeng
dc.publisherTaylor & Francis
dc.relation.isformatofVersió postprint del document publicat a: https://doi.org/10.1080/13504851.2024.2329792
dc.relation.ispartofApplied Economics Letters, 2025, vol. 32, num.12, p. 1819-1823
dc.relation.urihttps://doi.org/10.1080/13504851.2024.2329792
dc.rights(c) Taylor & Francis, 2025
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.sourceArticles publicats en revistes (Economia)
dc.subject.classificationAnàlisi de regressió
dc.subject.classificationAnàlisi de dades de panel
dc.subject.classificationPolítica governamental
dc.subject.classificationImpostos
dc.subject.otherRegression analysis
dc.subject.otherPanel analysis
dc.subject.otherGovernment policy
dc.subject.otherTaxation
dc.titleGovernment, Taxation and Economic Complexity
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/acceptedVersion

Fitxers

Paquet original

Mostrant 1 - 1 de 1
Miniatura
Nom:
861872.pdf
Mida:
119.97 KB
Format:
Adobe Portable Document Format
Descarregar

Col·leccions

Articles publicats en revistes (Economia)