Abstract
This paper investigates the optimal tax burden for the Ivorian economy. To address this issue, the empirical analysis was conducted using both Scully and quadratic regression models and annual data covering the period from 1960 to 2006. These models suggest that the growth-maximizing tax rate is in the range of 21.1 to 22.3% of GDP. At that tax rate, the economic growth rate would be around 6.2% instead of the actual 3.2%. The actual low tax rates are shown to be responsible for substantial losses in growth and tax revenues. Key words: Tax rate, economic growth, government revenue.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
