Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects investment and growth, in practice growt

Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value ad

The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and phys

This publication examines the causes of the divergence in growth across the OECD.

This overview of work in the field of innovation and technical change collects 22 contributions that reflect worldwide research efforts and the role of economic