Abstract

http://ssrn.com/abstract=1789484
 
 

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Tax Design in the OECD: A Test of the Hines-Summers Hypothesis


Davide Furceri


Organization for Economic Co-Operation and Development (OECD); University of Palermo - Istituto di Economia Politica

Georgios Karras


University of Illinois at Chicago - Department of Economics

2011

Eastern Economic Journal, Vol. 37, Issue 2, pp. 239-247, 2011

Abstract:     
This paper investigates the effects of economic size and trade openness on tax design in the OECD. Using data for 30 OECD countries over the 1965–2007 period, we test the recently proposed Hines-Summers [2009] Hypothesis, according to which the smaller the size and the greater the openness of the economy, the more it will rely on expenditure taxes and the less on income taxes. Our findings show that the Hines-Summers Hypothesis can claim broad, statistically significant, and robust empirical support in the OECD data sets we examined.

Number of Pages in PDF File: 9

Accepted Paper Series





Date posted: March 21, 2011  

Suggested Citation

Furceri, Davide and Karras, Georgios, Tax Design in the OECD: A Test of the Hines-Summers Hypothesis (2011). Eastern Economic Journal, Vol. 37, Issue 2, pp. 239-247, 2011. Available at SSRN: http://ssrn.com/abstract=1789484 or http://dx.doi.org/10.1057/eej.2010.44

Contact Information

Davide Furceri
Organization for Economic Co-Operation and Development (OECD) ( email )
2 rue Andre Pascal
Paris Cedex 16, 75775
France
University of Palermo - Istituto di Economia Politica ( email )
Viale delle Scienze
Palermo, 90100
Italy
Georgios Karras
University of Illinois at Chicago - Department of Economics ( email )
601 South Morgan Street
Chicago, IL 60607-7121
United States
312-996-2683 (Phone)
312-996-3344 (Fax)
HOME PAGE: http://www.uic.edu/~gkarras/
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