Tražio sam nešto sasvim drugo a ‘naletio’ na ovaj zanimljivi prikaz u jednoj OECD prezentaciji o poreznoj reformi.
Kratki rad o poreznoj politici za ekonomski opravak i rast je više informativan. Izazov je uravnotežiti kratkoročne potrebe oporavka i dugoročne potrebe rasta. Da li bi kratkoročne politike mogle oslabiti dugoročni rast?
Za dublje čitanje na kojem se i bazira gornja piramida:
–TAX AND ECONOMIC GROWTH (OECD Working Paper 620)
–DO TAX STRUCTURES AFFECT AGGREGATE ECONOMIC GROWTH? (OECD Working Paper 643)
The reviewed evidence and the empirical work suggests a “tax and growth ranking” with recurrent taxes on immovable property being the least distortive tax instrument in terms of reducing long-run GDP per capita, followed by consumption taxes (and other property taxes), personal income taxes and corporate income taxes.
Cronomy.org 