
handle: 2445/222804
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.
Taxation, Government policy, Anàlisi de regressió, Anàlisi de dades de panel, Política governamental, Regression analysis, Impostos, Panel analysis
Taxation, Government policy, Anàlisi de regressió, Anàlisi de dades de panel, Política governamental, Regression analysis, Impostos, Panel analysis
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