 | The Value Added Tax and Growth: Design Matters Author/Editor: Santiago Acosta Ormaechea, Atsuyoshi Morozumi. Release Date:May, 2019 Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different more...
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| Can a Government Enhance Long-Run Growth by Changing the Composition of Public Expenditure? Author/Editor: Santiago Acosta Ormaechea, Atsuyoshi Morozumi. Release Date:July, 2013 This paper studies the effects of public expenditure reallocations on long-run growth. To do this, we assemble a new dataset based on the IMF’s GFS yearbook for the period 1970-2010 and 56 more...
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