Fiscal deficits and growth in developing countries

Article Abstract:

An analysis of 45 developing countries reveal a non-linear relationship between fiscal deficits and growth. The non-linearity is statistically significant at around 1.5% of GDP. At further fiscal contraction, the non-linearity disappears or reverses itself.

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Vertical versus horizontal tax externalities: an empirical test

Article Abstract:

An empirical test observing horizontal and vertical externalities using Swiss tax system that features direct-democratic fiscal decision making is proposed.

Canada, Product information, Switzerland, Testing, Taxation

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Vertical versus horizontal tax externalities: an empirical test

Article Abstract:

Trends of tax externalities in the Swiss municipalities are analyzed. Findings reveal domination of vertical over horizontal externalities.

United States, Forecasts, trends, outlooks, Tax Administration, Forecasts and trends, Tax administration and procedure, Market trend/market analysis, Externalities (Economics)

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