The last 50 years has seen a dramatic decline in taxes on the rich across the advanced
democracies. There is still fervent debate in both political and academic circles, however …

Adopting a new approach to historical data, Peter H Lindert and Jeffrey G Williamson have
charted the history of American incomes‐and income inequality‐since colonial times. Here …

We investigate how changes in the composition of tax revenue affect long-run growth in a
broad cross-section of countries. To do this, we construct a new dataset that covers 70 …

The new edition of a popular guide to the key issues in tax reform, presented in a clear,
nontechnical, and unbiased way. To follow the debate over tax reform, the interested citizen …

This paper examines the impact of the introduction of the value-added tax on inequality and
government revenues using newly released macro data. We present both conventional …

We examine the long‐run GDP impacts of changes in total government expenditure and in
the shares of different spending categories for a sample of OECD countries since the 1970s …

We study the relationship between per capita GDP, overall tax revenue and tax composition.
We find that there is some evidence of a negative and statistically significant relationship …

We assess the long-run growth effects of public policies to business R&D using data for US
manufacturing industries and taking Schumpeterian growth theory as guideline. Our …

Previous research has shown that changes in the composition of tax revenue affect long-run
growth. However, little is yet known about whether the way tax revenue is raised matters for …

A renewed interest in the link between business cycle and tax revenues has recently
emerged, especially during economic crises. In this paper, we provide an empirical analysis …