{"id":"https://openalex.org/W2017757272","doi":"https://doi.org/10.2307/1957563","title":"The Impact of Taxes on Growth and Distribution in Developed Capitalist Countries: A Cross-National Study","display_name":"The Impact of Taxes on Growth and Distribution in Developed Capitalist Countries: A Cross-National Study","publication_year":1983,"publication_date":"1983-12-01","ids":{"openalex":"https://openalex.org/W2017757272","doi":"https://doi.org/10.2307/1957563","mag":"2017757272"},"language":"en","primary_location":{"id":"doi:10.2307/1957563","doi":"https://doi.org/10.2307/1957563","is_oa":false,"landing_page_url":"https://doi.org/10.2307/1957563","pdf_url":null,"source":{"id":"https://openalex.org/S176007004","display_name":"American Political Science Review","issn_l":"0003-0554","issn":["0003-0554","1537-5943"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-3","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Political Science Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111779682","display_name":"Claudio J. Katz","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1925986","display_name":"Loyola University Chicago","ror":"https://ror.org/04b6x2g63","country_code":"US","type":"education","lineage":["https://openalex.org/I1925986"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Claudio J. Katz","raw_affiliation_strings":["Loyola University of Chicago"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Loyola University of Chicago","institution_ids":["https://openalex.org/I1925986"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5086624868","display_name":"Vincent A. Mahler","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1925986","display_name":"Loyola University Chicago","ror":"https://ror.org/04b6x2g63","country_code":"US","type":"education","lineage":["https://openalex.org/I1925986"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Vincent A. Mahler","raw_affiliation_strings":["Loyola University of Chicago"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Loyola University of Chicago","institution_ids":["https://openalex.org/I1925986"]}]},{"author_position":"last","author":{"id":null,"display_name":"Michael G. Franz","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1925986","display_name":"Loyola University Chicago","ror":"https://ror.org/04b6x2g63","country_code":"US","type":"education","lineage":["https://openalex.org/I1925986"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Michael G. Franz","raw_affiliation_strings":["Loyola University of Chicago"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Loyola University of Chicago","institution_ids":["https://openalex.org/I1925986"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I1925986"],"apc_list":{"value":3550,"currency":"USD","value_usd":3550},"apc_paid":null,"fwci":12.6414,"has_fulltext":false,"cited_by_count":54,"citation_normalized_percentile":{"value":0.98257274,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"77","issue":"4","first_page":"871","last_page":"886"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.7577999830245972,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.7577999830245972,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.16660000383853912,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.053599998354911804,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/taxation","display_name":"taxation","score":0.800000011920929},{"id":"https://openalex.org/keywords/economic-growth","display_name":"economic growth","score":0.9769999980926514},{"id":"https://openalex.org/keywords/income-distribution","display_name":"income distribution","score":0.9980000257492065},{"id":"https://openalex.org/keywords/income-equality","display_name":"income equality","score":0.6420000195503235},{"id":"https://openalex.org/keywords/personal-income-tax","display_name":"personal income tax","score":0.8289999961853027},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.9900000095367432},{"id":"https://openalex.org/keywords/social-security-contributions","display_name":"social security contributions","score":0.9279999732971191},{"id":"https://openalex.org/keywords/property-tax","display_name":"property tax","score":0.8709999918937683},{"id":"https://openalex.org/keywords/sales-tax","display_name":"sales tax","score":0.7490000128746033},{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.9860000014305115},{"id":"https://openalex.org/keywords/progressive-taxation","display_name":"progressive taxation","score":0.9829999804496765},{"id":"https://openalex.org/keywords/fiscal-policy","display_name":"fiscal policy","score":0.7139999866485596},{"id":"https://openalex.org/keywords/government-size","display_name":"government size","score":0.6919999718666077},{"id":"https://openalex.org/keywords/developed-market-economies","display_name":"developed market economies","score":0.6790000200271606}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7051304578781128},{"id":"https://openalex.org/C519300510","wikidata":"https://www.wikidata.org/wiki/Q3915542","display_name":"Income distribution","level":3,"score":0.6748336553573608},{"id":"https://openalex.org/C110121322","wikidata":"https://www.wikidata.org/wiki/Q865811","display_name":"Distribution (mathematics)","level":2,"score":0.6478508710861206},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5567062497138977},{"id":"https://openalex.org/C2778566306","wikidata":"https://www.wikidata.org/wiki/Q7170591","display_name":"Personal income","level":2,"score":0.5553323030471802},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.5144074559211731},{"id":"https://openalex.org/C193991484","wikidata":"https://www.wikidata.org/wiki/Q2509483","display_name":"Government revenue","level":3,"score":0.4759387969970703},{"id":"https://openalex.org/C40422974","wikidata":"https://www.wikidata.org/wiki/Q741248","display_name":"Assertion","level":2,"score":0.46533647179603577},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.4493164122104645},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.438381552696228},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.3582670986652374},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.3523147404193878},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.25975301861763},{"id":"https://openalex.org/C45555294","wikidata":"https://www.wikidata.org/wiki/Q28113351","display_name":"Inequality","level":2,"score":0.14895585179328918},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.137610524892807},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.10465636849403381},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2307/1957563","doi":"https://doi.org/10.2307/1957563","is_oa":false,"landing_page_url":"https://doi.org/10.2307/1957563","pdf_url":null,"source":{"id":"https://openalex.org/S176007004","display_name":"American Political Science Review","issn_l":"0003-0554","issn":["0003-0554","1537-5943"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-3","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Political Science Review","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:cup:apsrev:v:77:y:1983:i:04:p:871-886_25","doi":null,"is_oa":false,"landing_page_url":"https://www.cambridge.org/core/product/identifier/S000305540025017X/type/journal_article","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Reduced inequalities","id":"https://metadata.un.org/sdg/10","score":0.7578999996185303}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W184876780","https://openalex.org/W266930608","https://openalex.org/W575347202","https://openalex.org/W646374414","https://openalex.org/W1481764500","https://openalex.org/W1592495105","https://openalex.org/W1971662568","https://openalex.org/W1978796178","https://openalex.org/W1996242091","https://openalex.org/W2003664387","https://openalex.org/W2004106925","https://openalex.org/W2012770308","https://openalex.org/W2034796319","https://openalex.org/W2035844660","https://openalex.org/W2065546066","https://openalex.org/W2089904117","https://openalex.org/W2092879313","https://openalex.org/W2109417569","https://openalex.org/W2122286420","https://openalex.org/W2125058066","https://openalex.org/W2129823353","https://openalex.org/W2150862428","https://openalex.org/W2153248849","https://openalex.org/W2154828962","https://openalex.org/W2313934565","https://openalex.org/W2321281432","https://openalex.org/W2800699181","https://openalex.org/W3121604354","https://openalex.org/W3159875559","https://openalex.org/W4232419284","https://openalex.org/W4235249285","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W2024649853","https://openalex.org/W2168107107","https://openalex.org/W2886419100","https://openalex.org/W3095165392","https://openalex.org/W177192324","https://openalex.org/W7018660384","https://openalex.org/W7037316657","https://openalex.org/W2613108441","https://openalex.org/W7100187856","https://openalex.org/W2981662282"],"abstract_inverted_index":{"Has":[0],"the":[1,24,78,89,108,116,141,166],"scope":[2],"of":[3,26,81,144],"public":[4,127],"planning":[5],"in":[6,39],"contemporary":[7],"capitalist":[8],"economies":[9],"promoted":[10],"or":[11,76,159],"hindered":[12],"economic":[13,142],"growth":[14,49,145],"and":[15,36,50,61,70,72,129,146],"income":[16,37,63,96,105],"distribution?":[17],"We":[18],"explore":[19],"this":[20],"question":[21],"by":[22,55,77],"assessing":[23],"impact":[25],"various":[27],"mechanisms":[28],"for":[29],"raising":[30],"government":[31,161],"revenues":[32],"on":[33,59],"investment,":[34],"growth,":[35],"distribution":[38,51],"22":[40],"developed":[41],"market":[42],"economy":[43],"countries.":[44],"The":[45],"article":[46],"considers":[47],"whether":[48],"are":[52,156],"affected":[53],"differently":[54],"governments'":[56],"relative":[57,79],"reliance":[58],"personal":[60,95],"corporate":[62],"taxes,":[64,69,75],"social":[65],"security":[66],"contributions,":[67],"property":[68],"sales":[71],"value":[73],"added":[74],"progressivity":[80],"tax":[82],"mechanisms.":[83],"Our":[84],"findings":[85,112],"lend":[86],"support":[87],"to":[88,102,115,165],"assertion":[90],"that":[91,119,154,160],"fiscal":[92],"instruments":[93],"(especially":[94],"taxes)":[97],"can":[98,162],"be":[99],"used":[100],"successfully":[101],"achieve":[103],"greater":[104],"equality.":[106],"On":[107],"other":[109],"hand,":[110],"these":[111],"run":[113],"counter":[114],"conventional":[117],"notion":[118],"an":[120,125],"automatic":[121],"trade-off":[122],"exists":[123],"between":[124,140],"active":[126],"sector":[128],"a":[130],"dynamic,":[131],"expanding":[132],"economy:":[133],"although":[134],"there":[135],"is":[136,149],"surely":[137],"some":[138],"tension":[139],"goals":[143],"equality,":[147],"it":[148],"not":[150],"at":[151],"all":[152],"clear":[153],"they":[155],"necessarily":[157],"incompatible":[158],"contribute":[163],"only":[164],"latter.":[167]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}