arbiter
JournalsPricingAccount

A note on taxation and economic growth nexus

Constantina Kottaridi & Michael Polemis

International Journal of Computational Economics and Econometrics2026https://doi.org/10.1504/ijcee.2026.151002article
AJG 1ABDC C
Weight
0.50

What the paper says

We examine the relationship between taxation and economic growth using several tax variables for a sample of OECD economies over the period 1980-2020. Our dynamic panel GMM threshold model follows the spirit of Seo and Shin (2016), hence we can trace nonlinearities in the taxation-growth nexus following recent theoretical developments. We unmask a statistically significant inverted 'U-shaped' relationship between effective tax rates and economic growth justifying a more efficient reformulation of public policy toward tax reforms. Further, the mixed evidence surrounding the effects of different tax indicators suggests that a one-size-fits-all approach may not be effective. Instead, tailored tax policies that account for the unique economic contexts of different countries, especially within the OECD framework, could lead to more effective economic outcomes.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1504/ijcee.2026.151002

Or copy a formatted citation

@article{constantina2026,
  title        = {{A note on taxation and economic growth nexus}},
  author       = {Constantina Kottaridi & Michael Polemis},
  journal      = {International Journal of Computational Economics and Econometrics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1504/ijcee.2026.151002},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

A note on taxation and economic growth nexus

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.