Publicação
Structural tax reforms and public spending efficiency
| dc.contributor.author | Afonso, António | |
| dc.contributor.author | Jalles, João Tovar | |
| dc.contributor.author | Venâncio, Ana | |
| dc.date.accessioned | 2022-09-07T10:06:20Z | |
| dc.date.available | 2022-09-07T10:06:20Z | |
| dc.date.issued | 2021 | |
| dc.description.abstract | We empirically assess the effects of structural tax reforms on government spending efficiency in a sample of 18 OECD economies over the period 2006–2017. After calculating input spending efficiency scores, we evaluate in a panel setup the relevance for public sector efficiency of narrative tax changes. We find that: i) input efficiency scores average around 0.6–07; ii) increases in tax rates, primarily for PIT, negatively affect public sector efficiency; iii) controlling for endogeneity, increases in tax rates are still associated with lower public sector efficiency, mainly for PIT and increases in tax bases improve public sector efficiency; vi) in expansionary periods, increasing the CIT base and reducing PIT rates, positively affect public sector efficiency; ix) in contrast, during recessions efficiency improves when PIT and VAT bases increase and the CIT rate increases. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.citation | Afonso, António; João Tovar Jalles and Ana Venâncio. (2021). "Structural tax reforms and public spending efficiency." Open Economies Review, Vol. 32, No. 5: pp. 1017-1061. | pt_PT |
| dc.identifier.doi | 10.1007/s11079-021-09644-4 | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10400.5/25406 | |
| dc.language.iso | eng | pt_PT |
| dc.publisher | Springer Nature | pt_PT |
| dc.subject | Government Spending Efficiency | pt_PT |
| dc.subject | Tax Reforms | pt_PT |
| dc.subject | Data Envelopment Analysis | pt_PT |
| dc.subject | Non-Parametric Estimation | pt_PT |
| dc.subject | Panel Data | pt_PT |
| dc.subject | Political Economy | pt_PT |
| dc.title | Structural tax reforms and public spending efficiency | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | article | pt_PT |