The growth effects of tax rates in the OECD
利用15个OECD国家年度数据，研究发现宏观平均税率对增长的长期效应小且不稳健，但微观边际税率（个人和公司）对GDP有统计上稳健的适度影响，且主要通过全要素生产率而非要素积累发挥作用。
Abstract This paper explores the merits of macro‐ and micro‐based tax rate measures within an open economy “fiscal policy and growth” model. Using annual data for 15 OECD countries we find statistically small, non‐robust long‐run growth effects of macro‐based average tax rates on capital income and consumption, but some evidence for average labour income tax effects. Changes in “micro” marginal income tax rates at both the personal and corporate levels yield statistically robust GDP responses of modest size. Both domestic and foreign corporate taxes appear relevant. In general, tax effects on GDP operate largely via factor productivity rather than factor accumulation.