Theoretical and Applied Economics
No. 2 / 2021 (627), Summer
The impact of taxation on growth: the case of Greece
University of Peloponnese, Greece
Vasiliki KREMASTIOTI
University of Peloponnese, Greece
Abstract. Several empirical papers have studied the negative effects of taxation on economic activities and especially on economic growth. There are several ways to estimate the negative effects of several kinds of taxation. The majority of authors analyses how tax on income influences economic growth and how taxes on corporate income affect economic growth. Other articles examine how to design an effective tax policy for economic recovery and growth. The analysis focuses on the impact of tax structures to long- run growth. This article examines how distortionary taxation and non-distortionary taxation influence growth. Specifically, in the empirical analysis, this paper uses different kinds of taxes such as taxes on income. All fiscal variables are expressed as percentage of GDP and were extracted from IMF database. Empirical analysis used time series for Greece from 1973 until 2018.
Keywords: taxation, economic growth, time series.
Contents
- The impact of non-banking financial markets
on economic development
Ioana Raluca ANDREI
- Causal relationship between agricultural exports
and economic growth: a diagnostic approach
Ankit CHHIKARA
Laurel PASRICHA
- COVID-19 and CAPM: a tale of reference dependence
with the pharma stocks’ returns
Paritosh Chandra SINHA
Pooja AGARWAL
- Statistical analysis on population ageing
Mădălina-Gabriela ANGHEL
Dragoș-Alexandru HAȘEGAN
- An impulse response function analysis
of the impact of modern payment technologies
on money demand in Nigeria
Tersoo IORNGURUM
Godwin NWAOBI
- Statistical analysis on the evolution
of economic activity in Romania
Constantin ANGHELACHE
Cristian Marius RĂDUȚ
Laura CONSTANTIN
- Determinants of trade flows to Agadir Agreement countries:
gravity model three-way approach
Sadok ACHOUR
Dr. Fatima HADJI
- Case study: The impact on the Romanian State Budget
in the case of EU adoption of the CCCTB Directive
Răzvan V. BALABAN
- Public expenditure and economic development:
New evidence from the BRICS-SAARC-ASEAN region
Mohd Arshad ANSARI
Faraz KHAN
Manish Kumar SINGH
- The external debt burden and economic growth in Africa:
a panel data analysis
Manamba EPAPHRA
William MESIET
- What explains the real exchange rate movement for the BRICS nations? With a separate analysis for Indian economy
Hariom ARORA
- Export supporting strategy,
distance to frontier and economic growth
Birgit KIRSCHBAUM-BEHL
- The impact of taxation on growth:
the case of Greece
Athanasios ANASTASIOU
Vasiliki KREMASTIOTI