OECD Economics Department Working Papers
Working papers from the Economics Department of the OECD that cover the full range of the Department’s work including the economic situation, policy analysis and projections; fiscal policy, public expenditure and taxation; and structural issues including ageing, growth and productivity, migration, environment, human capital, housing, trade and investment, labour markets, regulatory reform, competition, health, and other issues.
The views expressed in these papers are those of the author(s) and do not necessarily reflect those of the OECD or of the governments of its member countries.
- ISSN : 18151973 (en ligne)
- https://doi.org/10.1787/18151973
Economic Growth and the Role of Taxation-Theory
Economic growth is the basis of increased prosperity. This makes the attainment of growth a key objective
for governments across the world. The rate of growth can be affected by policy choices through the effect
that taxation has upon economic decisions and through productive public expenditures. This paper
provides a self-contained introduction to the economic modelling of growth and reviews the theoretical
evidence on the extent of the link between taxation and growth.
Mots-clés: economic growth, taxation, public policy
JEL:
O4: Economic Development, Innovation, Technological Change, and Growth / Economic Growth and Aggregate Productivity;
H2: Public Economics / Taxation, Subsidies, and Revenue;
H3: Public Economics / Fiscal Policies and Behavior of Economic Agents
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