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Structural tax reforms and public spending efficiency

2020-11Documento de Trabalho Acesso aberto
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dc.contributor.authorAfonso, António
dc.contributor.authorJalles, João Tovar
dc.contributor.authorVenâncio, Ana
dc.date.accessioned2020-11-17T16:24:38Z
dc.date.available2020-11-17T16:24:38Z
dc.date.issued2020-11
dc.description.abstractWe evaluate the effects of structural tax reforms on government spending efficiency in a sample of OECD economies over the period 2007-2016. After calculating input spending efficiency scores, we assess the relevance for efficiency of narrative tax changes in a panel setup. We find that: i) input efficiency scores average around 0.6-07; ii) increases in the tax rates are reflected in falling public sector efficiency; iii) such negative effect is significant for PIT and VAT; iv) controlling for endogeneity, increases in tax rates are still associated with lower public sector efficiency, mainly in PIT; v) increasing tax bases for PIT and VAT improve public sector efficiency; vi) in economic expansion periods, increasing CIT base and reducing PIT rates, positively affect public sector efficiency; ix) in recessions, efficiency improves when PIT and VAT bases increase and CIT rate increases.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationAfonso, António, João Tovar Jalles e Ana Venâncio (2020). "Structural tax reforms and public spending efficiency". Instituto Superior de Economia e Gestão – REM Working paper nº 0146 – 2020pt_PT
dc.identifier.issn2184-108X
dc.identifier.urihttp://hdl.handle.net/10400.5/20572
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherISEG - REM - Research in Economics and Mathematicspt_PT
dc.relationResearch in Economics and Mathematics
dc.relationCSG - Research in Social Sciences and Management
dc.relation.ispartofseriesREM Working paper;nº 0146 – 2020
dc.relation.publisherversionhttps://rem.rc.iseg.ulisboa.pt/wps/pdf/REM_WP_0146_2020.pdfpt_PT
dc.subjectgovernment spending efficiencypt_PT
dc.subjecttax reformspt_PT
dc.subjectdata envelopment analysispt_PT
dc.subjectnonparametric estimationpt_PT
dc.subjectpanel datapt_PT
dc.subjectpolitical economypt_PT
dc.titleStructural tax reforms and public spending efficiencypt_PT
dc.typeworking paper
dspace.entity.typePublication
oaire.awardNumberUIDB/05069/2020
oaire.awardNumberUIDB/04521/2020
oaire.awardTitleResearch in Economics and Mathematics
oaire.awardTitleCSG - Research in Social Sciences and Management
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F05069%2F2020/PT
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04521%2F2020/PT
oaire.fundingStream6817 - DCRRNI ID
oaire.fundingStream6817 - DCRRNI ID
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsopenAccesspt_PT
rcaap.typeworkingPaperpt_PT
relation.isProjectOfPublication776d1ee1-e5e8-4d3e-9ec5-a8e9decada99
relation.isProjectOfPublicationed0a0681-6d1e-4eeb-98e2-c629f4bfca76
relation.isProjectOfPublication.latestForDiscovery776d1ee1-e5e8-4d3e-9ec5-a8e9decada99

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REM - REM Working Papers Series
UECE - Artigos em Revistas Internacionais / Articles in International Journals