Tax structure and economic growth: a study of selected Indian states

Anderson TW, Hsiao C (1981) Estimation of dynamic models with error components. J Am Stat Assoc 76(375):598–606 Anderson TW, Hsiao C (1982) Formulation and estimation of dynamic models using panel data. J Econom 18(1):47–82 Arellano M, Bond S (1991) Some tests of specification for panel data: monte carlo evidence and an application to employment equations. Rev Econ Stud 58(2):277–297 Arnold JM et al (2011) Tax policy for economic recovery and growth. Econ J 121:59–80. https://doi.org/10.1111/j.1468-0297.2010.02415.x Atems B (2015) Another look at tax policy and state economic growth: the long and short run of it. Econ Lett 127(1):64–67 Barro RJ (1990) Government spending in a simple model of endogenous growth. J Politic Econ Univ Chicago Press 98(5):103–126 Barro RJ, Redlick CJ (2009) Macroeconomic effects from government purchases and taxes, ADB economics working paper series, No. 232 Bird RM, Zolt EM (2011) Dual income taxation: a promising path to tax reform for developing countries. World Dev 39(10):1691–1703 Choi I (2001) Unit root tests for panel data. J Int Money Fin. 20:249–272 Dackehag M, Hansson A (2012) Taxation of income and economic growth : an empirical analysis of 25 rich OECD countries Das S (2017) Some concerns regarding the goods and services tax. Econ Polit Wkly 52(9) Dladla K, Khobai H (2018) The impact of taxation on economic growth in South Africa, MPRA Paper No. 86219, 1–15 Durusu-çiftçi D, Gökmenoğlu KK, Yetkiner H (2018). The heterogeneous impact of taxation on economic development: new insights from a panel cointegration approach. Economic systems. Elsevier BV. https://doi.org/10.1016/j.ecosys.2018.01.001 Federici D, Parisi V (2015) Do corporate taxes reduce investments? Evidence from Italian firm level panel data. Cogent Econ Finance 3:1–14. https://doi.org/10.1080/23322039.2015.1012435 Gemmell N, Kneller R, Sanz I (2011) The timing and persistence of fiscal policy impacts ongrowth: evidence from OECD countries. Econ J 121(550):33–58 Im KS, Pesaran MH, Shin Y (2003) Testing for unit roots in heterogeneous panels. J Econometrics. 115:53–74 Johansson Å et al (2008) Taxation and economic. Growth. https://doi.org/10.1787/241216205486OECD Jones L, Manuelli R, Rossi P (1993) Optimal taxation in models of endogenous growth. J Polit Econ 101(3):485–517 Karras G (1999) Taxes and growth: testing the neoclassical and endogenous growth models. Contemporary Econ Policy. 17(2):177–188 King R, Rebelo S (1990) Public policy and economic growth: developing neoclassical implications. J Polit Econ 98(5):S126-50 Kotlán I, Machová Z, Janíčková L (2011) Vliv zdanění na dlouhodobý ekonomický růst. Politická ekonomie. 5:638–658 Lee Y, Gordon RH (2005) Tax structure and economic growth. J Public Econ 89(5–6):1027–1043. https://doi.org/10.1016/j.jpubeco.2004.07.002 Levin A, Lin CF, Chu CS (2002) Unit root tests in panel data: asymptotic and finite-sample properties. J Econometrics. 108(1):1–24 Ljungqvist A, Smolyansky M (2016). To cut or not to cut? On the impact of corporate taxes on employment and income, Finance and economics discussion series 2016–006. Washington: Board of Governors of the Federal Reserve System, http://dx.doi.org/10.17016/FEDS.2016.006 Macek R (2014) The impact of taxation on economic growth: case study of OECD countries. Rev Econ Perspect. 14(4):309–328. https://doi.org/10.1515/revecp-2015-0002 Maddala GS, Wu S (1999) A comparative study of unit root tests with panel data and a new simple test. Oxford Bull Econ Stat 61:631–652 Martin R, Fardmanesh M (1990) Fiscal variables and growth: a cross-sectional analysis. Public Choice 64:239–251 Mcnabb K (2018) Tax structures and economic growth: new evidence from the government revenue dataset. J Int Dev 30:173–205. https://doi.org/10.1002/jid.3345 Mdanat MF et al (2018) Tax structure and economic growth in Jordan, 1980–2015. EuroMed J Bus 13(1):102–127. https://doi.org/10.1108/EMJB-11-2016-0030 Myles GD (2000) Taxation and economic growth. Fiscal Studies. 21(1):141–168. https://doi.org/10.1016/0264-9993(93)90021-7 Ojede A, Yamarik S (2012) Tax policy and state economic growth : the long-run and short-run of it, Economics Letters. Elsevier BV, 116, No.2, pp. 161–165. https://doi.org/10.1016/j.econlet.2012.02.023 Ormaechea AS, Yoo J (2012) Tax composition and growth: a broad cross-country perspective. IMF Working Papers. https://doi.org/10.5089/9781616355678.001 Padovano F, Galli E (2001) Tax rates and economic growth in the OECD countries (1950–1990). Econ Inq 39(1):44–57 Pesaran MH, Smith RP (1995) Estimating long-run relationships from dynamic heterogeneous panels. J Econometrics. 68:79–113 Pesaran MH, Shin Y, Smith RP (1999) Pooled mean group estimation of dynamic heterogeneous panels. J Am Stat Assoc. 94:621–634 Poulson BW, Kaplani JG (2008) State income taxes and economic growth. Cato J 28(1):53–71 Rao MGR, Rao RK (2006) Trends and issues in tax policy and reform in India. INDIA POLICY FORUM Reynolds S (2006) The impact of increasing excise duties on the economy. Working Paper Series 58069. PROVIDE Project Saafi S, Mohamed MBH, Farhat A (2017) Untangling the causal relationship between tax burden distribution and economic growth in 23 OECD countries: fresh evidence from linear and non-linear Granger causality. Eur J Comp Econ. 14(2):265–301 Solow RM (1956) A contribution to the theory of economic growth. Q J Econ 70(1):65–94 Stoilova D (2017) Tax structure and economic growth: evidence from the European Union. Contaduría y Administración. 62:1041–1057. https://doi.org/10.1016/j.cya.2017.04.006 Stokey NL, Rebelo S (1995) Growth effects of flat-rate taxes. J Polit Econ 103(3):519–550 Swan TW (1956) Economic growth and capital accumulation. Econ Record 32:334–361. https://doi.org/10.1111/j.1475-4932.1956.tb00F434 Szarowska I (2014) Effects of taxation by economic functions on economic growth in the European Union. MPRA Paper No. 59781 Tosun MS, Abizadeh S (2005) Economic growth and tax components: an analysis of tax changes in OECD. Appl Econ 37:2251–2263. https://doi.org/10.1080/00036840500293813 Vartia L (2008) How do taxes affect investment and productivity ? An industry-level analysis of OECD countries. OECD Economics Department Working Papers 656 Xing J (2011) Does tax structure affect economic growth? Empirical evidence from OECD countries, Centre for Business Taxation, WP 11/20