{
    "name": [
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            "namePart": [
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        {
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            "namePart": [
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    "note": [
        {
            "$": "JEL classification: H2, O4",
            "@type": "public"
        },
        {
            "$": "Key words: growth, taxes",
            "@type": "public"
        }
    ],
    "abstract": [
        "We study a model in which the effects of taxation on growth are highly non-linear. Marginal increases in tax rates have a small growth impact when tax rates are low or moderate. When tax rates are high, further tax hikes have a large, negative impact on growth performance. We argue that this non-linearity is consistent with the empirical evidence on the effect of taxation and other disincentives to investment and innovation on economic growth."
    ],
    "titleInfo": [
        {
            "title": "Non-linear Effects of Taxation on Growth",
            "titlePartNumber": "CQER Working Paper 13-02"
        }
    ],
    "originInfo": {
        "issuance": "multipart",
        "sortDate": "2013-04-04",
        "dateIssued": "April 4, 2013"
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            "656218"
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        "recordUpdatedDate": "2025-07-20 17:23:51",
        "recordCreationDate": "2023-11-15 14:01:06",
        "recordType": "item"
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    "physicalDescription": {
        "extent": "49 pages",
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    "location": {
        "url": [
            "https:\/\/fraser.stlouisfed.org\/title\/center-quantitative-economic-research-working-papers-7165\/non-linear-effects-taxation-growth-656218"
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            "https:\/\/fraser.stlouisfed.org\/docs\/historical\/frbatl\/publications\/cqerwp\/frbatl_cqer_wp13-02.pdf"
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        "textUrl": [
            "https:\/\/fraser.stlouisfed.org\/files\/text\/historical\/frbatl\/publications\/cqerwp\/frbatl_cqer_wp13-02.txt"
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                    "title": "CQER Working Papers"
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            "name": [
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                    "namePart": [
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    "accessCondition": "For more information on rights relating to this item, please see: https:\/\/fraser.stlouisfed.org\/title\/center-quantitative-economic-research-working-papers-7165\/non-linear-effects-taxation-growth-656218"
}