dc.contributor.author
Barros, Fernando, Jr.
dc.contributor.author
Brotherhood, Luiz
dc.contributor.author
Gomes, Fábio A. R.
dc.contributor.author
Rangel, Victor
dc.date.issued
2025-08-28T11:38:02Z
dc.date.issued
2025-09-17T05:10:16Z
dc.date.issued
2025-07-01
dc.date.issued
2025-08-28T11:38:03Z
dc.identifier
https://hdl.handle.net/2445/222804
dc.description.abstract
This paper investigates the relationship between tax complexity, economic complexity, and government size. The findings are obtained through cross-country panel data and two-way fixed effects regressions, and reveal a nuanced connection: under small (large) government scales, increased tax complexity is associated with greater (smaller) economic sophistication. This suggests that tax complexity’s positive and negative aspects vary depending on the government conditions provided to the economy.
dc.format
application/pdf
dc.publisher
Taylor & Francis
dc.relation
Versió postprint del document publicat a: https://doi.org/10.1080/13504851.2024.2329792
dc.relation
Applied Economics Letters, 2025, vol. 32, num.12, p. 1819-1823
dc.relation
https://doi.org/10.1080/13504851.2024.2329792
dc.rights
(c) Taylor & Francis, 2025
dc.rights
info:eu-repo/semantics/openAccess
dc.source
Articles publicats en revistes (Economia)
dc.subject
Anàlisi de regressió
dc.subject
Anàlisi de dades de panel
dc.subject
Política governamental
dc.subject
Regression analysis
dc.subject
Panel analysis
dc.subject
Government policy
dc.title
Government, Taxation and Economic Complexity
dc.type
info:eu-repo/semantics/article
dc.type
info:eu-repo/semantics/acceptedVersion
