A review on OECD countries Feldstein, M. (1980b), “Inflation, tax rules and the stock marketâ€Â, Journal of Monetary Economics, Vol. 6 No. 3, pp. 309-331.
Adam, A. and Kammas, P. (2007), “Tax policies in a globalized world: is it politics after all?â€Â, Public Choice, Vol. 133 Nos 3/4, pp. 321-341.
Adam, A., Kammas, P. and Lapatinas, A. (2015), “Income inequality and the tax structure: evidence from developed and developing countriesâ€Â, Journal of Comparative Economics, Vol. 4 3 No. 1, pp. 138-154.
Agell, J., Ohlsson, H. and Thoursie, P. (2006), “Growth Effects of government expenditure and taxation in rich countries: a commentâ€Â, European Economic Review, Vol. 50 No. 1, pp. 211-218.
Alvarez, J. and Arellano, M. (2003), “The time series and cross-section asymptotics of dynamic panel data estimatorsâ€Â, Econometrica, Vol. 71 No. 4, pp. 1121-1159.
Arellano, M. (2003), Panel Data Econometrics, Oxford University Press, Oxford.
Arellano, M. and Bond, S. (1991), “Some tests of speciï¬Âcation for panel data: Monte Carlo evidence and an application to employment equationsâ€Â, The Review of Economic Studies, Vol. 58 No. 2, pp. 277-297.
Arellano, M. and Bover, O. (1995), “Another look at the instrumental variable estimation of errorcomponents modelsâ€Â, Journal of Econometrics, Vol. 68 No. 1, pp. 29-51.
Arnold, J. (2008), “Do tax structures affect aggregate economic growth?: empirical evidence from a panel of OECD countriesâ€Â, OECD Economics Department Working Papers, No. 643, OECD Publishing, Paris.
- Atkinson, A.B. (1980), “Horizontal equity and the distribution of the tax burdenâ€Â, in Henry, J.A. and Michael, J.B. (Eds), The Economics of Taxation, Brookings, Washington, DC.
Paper not yet in RePEc: Add citation now
- Avi-Yonah, R. (2000), “Globalization, tax competition, and the ï¬Âscal crisis of the welfare stateâ€Â, Harvard Law Review, Vol. 113 No. 7, pp. 1573-1676.
Paper not yet in RePEc: Add citation now
- Baltagi, B. (2008), Econometric Analysis of Panel Data, John Wiley and Sons, Hoboken, NJ.
Paper not yet in RePEc: Add citation now
- Barro, R.J. (1989), “A cross-country study of growth, saving, and governmentâ€Â, National Bureau of Economic Research, Working Paper No, 2855.
Paper not yet in RePEc: Add citation now
Barro, R.J. (1991), “Economic growth in a cross-section of countriesâ€Â, The Quarterly Journal of Economics, Vol. 106 No. 2, pp. 407-443.
- Baum, C.F. (2003), An Introduction to Modern Econometrics Using Stata, Stata Press, TX.
Paper not yet in RePEc: Add citation now
- Beal-Hodges, M., Borg, M.O. and Stranahan, H.A. (2016), “A re-examination of the property tax burdenâ€Â, Journal of Business and Economics Research (Jber), Vol. 14 No. 2, p. 51.
Paper not yet in RePEc: Add citation now
Blundell, R. and Bond, S. (1998), “Initial conditions and moment restrictions in dynamic panel data modelsâ€Â, Journal of Econometrics, Vol. 87 No. 1, pp. 115-143.
- Boumahdi, R. and Thomas, A. (2008), “Endogenous regressors and correlated effectsâ€Â, The Econometrics of Panel Data, Springer, Berlin Heidelberg.
Paper not yet in RePEc: Add citation now
Brasoveanu, I., Brasoveanu, L.O. and Paun, C. (2008), “Correlations between ï¬Âscal policy and macroeconomic indicators in Romaniaâ€Â, INTERNATIONAL CONFERENCE “Financial and monetary policies in European Unionâ€Â; Asociatia Generala an Economistilor din Romania.
Bretschger, L. and Hettich, F. (2002), “Globalization, Capital mobility and tax competition: theory and evidence for OECD countriesâ€Â, European Journal of Political Economy, Vol. 18 No. 4, pp. 695-716.
- Browning, E.K. and Johnson, W.R. (1979), “The distribution of the tax burdenâ€Â, American Enterprise Institute for Public Policy Research.
Paper not yet in RePEc: Add citation now
- Buchanan, J.M. and Tullock, G. (1962), The Calculus of Consent, University of MI Press, Ann Arbor, Mich.
Paper not yet in RePEc: Add citation now
Buchanan, J.M. and Tullock, G. (1977), “The expanding public sector: Wagner Squaredâ€Â, Public Choice, Vol. 31 No. 1, pp. 147-150.
- Buchanan, J.M. and Wagner, R.E. (1977), Democracy in Deï¬Âcit: The Political Legacy of Lord Keynes, Academic Press, New York, NY.
Paper not yet in RePEc: Add citation now
Bun, M.J. and Windmeijer, F. (2010), “The weak instrument problem of the system GMM estimator in dynamic panel data modelsâ€Â, The Econometrics Journal, Vol. 13 No. 1, pp. 95-126.
- Colm, G. and Wald, H.P. (1952), “Some comments on tax burden comparisonsâ€Â, National Tax Journal, Vol. 5 No. 1, pp. 1-14.
Paper not yet in RePEc: Add citation now
- Dennis, C., Moore, W. and Somerville, S.T. (2007), “The impact of political parties on the distribution of state and local tax burdensâ€Â, The Social Science Journal, Vol. 44 No. 2, pp. 339-347.
Paper not yet in RePEc: Add citation now
Devarajan, S., Fullerton, D. and Musgrave, R.A. (1980), “Estimating the distribution of tax burdens: a comparison of different approachesâ€Â, Journal of Public Economics, Vol. 13 No. 2, pp. 155-182.
Downs, A. (1957), “An economic theory of political action in a democracyâ€Â, Journal of Political Economy, Vol. 65 No. 2, pp. 135-150.
Easterly, W. and Rebelo, S. (1993), “Fiscal policy and economic growthâ€Â, Journal of Monetary Economics, Vol. 32 No. 3, pp. 417-458.
Eltony, M.N. (2002), “Measuring tax effort in Arab countriesâ€Â, Working Paper, 200229, Economic Research Forum, Cairo.
- Engen, E. and Skinner, J. (1992), “Fiscal policy and economic growthâ€Â, NBER Working Paper, 4223, National Bureau of Economic Research, Cambridge, MA.
Paper not yet in RePEc: Add citation now
- Feldstein, M. (1980a), “Inflation and the stock marketâ€Â, American Economic Review, Vol. 70 No. 5, pp. 839-847.
Paper not yet in RePEc: Add citation now
Folster, S. and Henrekson, M. (2001), “Growth Effects of government expenditure and taxation in rich countriesâ€Â, European Economic Review, Vol. 45 No. 8, pp. 1501-1520.
- Friedman, M. (1978), “The limitations of tax limitationâ€Â, Policy Review, No. 5, p. 7.
Paper not yet in RePEc: Add citation now
- Gelleny, R.D. and Mccoy, M. (2001), “Globalization and government policy independence: the issue of taxationâ€Â, Political Research Quarterly, Vol. 54 No. 3, pp. 509-529.
Paper not yet in RePEc: Add citation now
- Gemmell, N., Kneller, R. and Sanz, I. (2006), Fiscal Policy Impacts on Growth in the OECD: Are They Long- or Short-Term?, Mimeo, University of Nottingham, Nottingham.
Paper not yet in RePEc: Add citation now
- Gemmell, N., Kneller, R. and Sanz, I. (2015), “The growth effects of tax rates in the OECDâ€Â, Canadian Journal of Economics/Revue Canadienne D’économique, Vol. 47 No. 4, pp. 1217-1255.
Paper not yet in RePEc: Add citation now
Hayakawa, K. (2007), “Small sample bias properties of the system GMM estimator in dynamic panel data modelsâ€Â, Economics Letters, Vol. 95 No. 1, pp. 32-38.
- Hong, M. (2016), “Econometric analysis of the impact of the tax burden on economic growth in the current tax systemâ€Â, The International Journal of Business and Management, Vol. 4 No. 2, p. 54.
Paper not yet in RePEc: Add citation now
- JEFAS 25,49 Bahl, R.W. (1971), “A regression approach to tax effort and tax ratio analysisâ€Â, Staff Papers - International Monetary Fund), Vol. 18 No. 3, pp. 570-612.
Paper not yet in RePEc: Add citation now
- Karagianni, S., Pempetzoglou, M. and Saraidaris, A. (2012), “Average tax rates and economic growth: a nonlinear causality investigation for the USAâ€Â, Frontiers in Finance and Economics, Vol. 12 No. 1, pp. 51-59.
Paper not yet in RePEc: Add citation now
- Keynes, J.M. (1936), The General Theory of Employment, Interest and Money, Macmillan and Co., London.
Paper not yet in RePEc: Add citation now
Koester, R.B. and Kormendi, R.C. (1989), “Taxation, aggregate activity and economic growth: cross country evidence on some supply-side hypothesesâ€Â, Economic Inquiry, Vol. 27 No. 3, pp. 367-386.
- Kong, S. and Hoek, M.P. (2008), “Is the growth of Chinese annual tax revenues unnatural?â€Â, Journal of Public Budgeting, Accounting and Financial Management, Vol. 20 No. 4, p. 554.
Paper not yet in RePEc: Add citation now
Kruiniger, H. (2009), “GMM estimation and inference in dynamic panel data models with persistent dataâ€Â, Econometric Theory, Vol. 25 No. 5, pp. 1348-1391.
Leibfritz, W., Thornton, J. and Bibbee, A. (1997), “Taxation and economic performance, the organization for Economic Co-operation and Developmentâ€Â, Working Paper, 176.
- Levine, R. and Renelt, D.A. (1992), “Sensitivity analysis of cross-country growth regressionsâ€Â, The American Economic Review, Vol. 82 No. 4, pp. 942-963.
Paper not yet in RePEc: Add citation now
Liu, L. and Altshuler, R. (2013), “Measuring the burden of the corporate income tax under imperfect competitionâ€Â, National Tax Journal, Vol. 66 No. 1.
- Lotz, J.R. and Morss, E.R. (1967), “Measuring tax effort in developing countriesâ€Â, Staff Papers - International Monetary Fund, Vol. 14 No. 3, pp. 478-499.
Paper not yet in RePEc: Add citation now
Lucinda, C.R. and Arvate, P.R. (2007), “Ideological changes and tax structure: Latin American countries during the nineties, EESP – Escola de Economia de São Pauloâ€Â, Working Paper Series, 168.
- Mos teanu, T. (coord.) (2005), Gestiunea Datoriei Publice, Editura Universitara, Bucuresti.
Paper not yet in RePEc: Add citation now
- Musgrave, R.A. (1959), The Theory of Public Finance, McGraw-Hill, New York, NY.
Paper not yet in RePEc: Add citation now
- Nikola, S. (2015), “The hierarchical clustering of the tax burden in the EU27â€Â, Journal of Competitiveness, Vol. 7 No. 3, pp. 95-109.
Paper not yet in RePEc: Add citation now
- Niskanen, W.A. (1979), “Ein ökonomisches modell der Bürokratieâ€Â, Ökonomische Theorie Der Politik, Springer, Berlin, Heidelberg, pp. 349-368.
Paper not yet in RePEc: Add citation now
Peacock, A.T. and Wiseman, J. (1961), Growth of Public Expenditure in the United Kingdom, Oxford University Press, Oxford.
- Purohit, M. (2006), “Tax efforts and taxable capacity of Central and state governmentsâ€Â, Economic and Political Weekly, pp. 747-755.
Paper not yet in RePEc: Add citation now
Ricardo, D. (1871), The Principles of Political Economy and Taxation, John Murray: London. JEFAS 25,49 Rodrik, D. (1998), “Why do more open economies have bigger governments?â€Â, Journal of Political Economy, Vol. 106 No. 5, pp. 997-1032.
- Roosma, F., Oorschot, W. and Gelissen, J. (2015), “A just distribution of burdens? Attitudes toward the social distribution of taxes in 26 welfare statesâ€Â, International Journal of Public Opinion Research, Vol. 28 No. 3, pp. 376-400.
Paper not yet in RePEc: Add citation now
Rosen, H.S. (1978), “The measurement of excess burden with explicit utility functionsâ€Â, Journal of Political Economy, Vol. 86 No. 2, pp. 121-135.
- Rostow, W.W. (1960), “The ï¬Âve stages of growth-a summaryâ€Â, The Stages of Economic Growth: A NonCommunist Manifesto, Cambridge University Press, Cambridge.
Paper not yet in RePEc: Add citation now
Shin, K. (1969), “International difference in tax ratioâ€Â, The Review of Economics and Statistics, Vol. 51 No. 2, pp. 213-220.
Smith, A. (1776), The Wealth of Nations, The Modern Library, New York, NY. Stotsky, J.G. and Asegedech, W. (1997), “Tax effort in Sub-Saharan Africaâ€Â, IMF Working Paper, 107.
Tanzi, V. and Zee, H. (2000), “Tax policy for emerging markets: developing countriesâ€Â, National Tax Journal, Vol. 53 No. 2, pp. 299-322.
- Tiwari, A.K. and Mutascu, M.A. (2013), “Revisit on the tax burden distribution and GDP growth: fresh evidence using a consistent nonparametric test for causality for the USAâ€Â, Empirical Economics, Vol. 46 No. 3, pp. 961-972.
Paper not yet in RePEc: Add citation now
- Vasiliauskaite, A. and Stankevicius, E. (2009), “Tax burden management and GDP growth: the case of EU countriesâ€Â, Economics and Management, Vol. 14, pp. 202-209.
Paper not yet in RePEc: Add citation now