Government, taxation and economic complexity

Fernando Barros, Luiz Brotherhood, Fábio A. R. Gomes and Victor Rangel

Applied Economics Letters, 2025, vol. 32, issue 12, 1819-1823

Abstract: This paper investigates the relationship between tax complexity, economic complexity, and government size. The findings are obtained through cross-country panel data and two-way fixed effects regressions, and reveal a nuanced connection: under small (large) government scales, increased tax complexity is associated with greater (smaller) economic sophistication. This suggests that tax complexity’s positive and negative aspects vary depending on the government conditions provided to the economy.

Date: 2025
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DOI: 10.1080/13504851.2024.2329792

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