Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 9, 2017 erstellt
Description:
Identifying the impact of tax structures on economy growth is crucial to those who create tax policies. In this paper we create a tool called the Tax Structure Efficiency Index that is based on the level of the concentration of the tax system for assessing the efficiency of the tax structure. We validate the measure by using the findings of two existing models--those of Arnold at el. and Lee and Gordon--that analyze the impact of different tax structures on economic growth. Our results accord with the findings of both previous studies and provide an explanation for them--the concentration of the tax structure affects economic growth. Those who create tax policies can use our simple measurement tool to design a tax structure that will improve a country's long-term growth