Does goods and services tax stimulate economic growth? International evidence

This paper examines the impact of goods and services tax (GST) on economic growth in developing and developed countries using the Arellano-Bond dynamic panel GMM estimation. The empirical results reveal that GST is negatively correlated with economic growth in developing countries, while statistical...

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Bibliographic Details
Published in:Journal of Business and Retail Management Research
Main Author: 2-s2.0-84981313478
Format: Article
Language:English
Published: Academy of Business and Retail Management Research 2016
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-84981313478&partnerID=40&md5=9d1088e7edaae4b0e420aeeaaac3a690