Browsing The Economic and Social Review, Vol. 27, No. 5, October, 1996 by Subject "Taxation"

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    • On and off the frontier: the impact of taxes on growth 

      Boyle, G. E.; McCarthy, Thomas G. (Economic & Social StudiesDublin, 1996)
      In the context of explaining inter-country growth rates, empirical work to date finds a negligible role for the parameters of a country's taxation system. In our opinion, part of the explanation for this result is that ...