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• W2137444663 abstract "This paper examines the relationships between taxation and output in Cote d’Ivoire during the period 1960-2006. The bounds testing approach to cointegration devised by Pesaran et al. (2001) showed that tax variables, except direct tax, and real GDP are cointegrated and positively related in the long-run. The results of Granger causality tests indicated bidirectional causality between tax revenues and output in the long-run, implying a virtuous circle of tax and GDP. Direct taxes, however, did not cause GDP both in the short and long-run. These findings suggest that i) the tax revenues and, therefore, budget deficit, depend upon the economic activity, and ii) switching the tax burden from direct to indirect taxes is likely to have a positive effect on the economic output." @default.
• W2137444663 created "2016-06-24" @default.
• W2137444663 creator A5080728890 @default.
• W2137444663 date "2011-01-01" @default.
• W2137444663 modified "2023-09-25" @default.
• W2137444663 title "Tax Structure and Economic Growth in Côte d'Ivoire: Are Some Taxes Better Than Others?" @default.
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