Government spending efficiency on economic growth: roles of value-added tax

• Main Authors: Chan, Sok-Gee, Ramly, Zulkufly, Abd Karim, Mohd Zaini
• Format: Article
• Language: English; English; English; English
• Published: Taylor and Francis 2017
• Subjects: HJ Public Finance; HJ2240 Revenue. Taxation; HJ7451 Expenditures. Government spending
• Online Access: http://irep.iium.edu.my/55882/1/Government%20Spending%20Efficiency%20on%20Economic%20Growth%20Roles%20of%20Value%20added%20Tax.pdf; http://irep.iium.edu.my/55882/7/55882_Government%20Spending%20Efficiency_MYRA.pdf; http://irep.iium.edu.my/55882/8/55882_Government%20Spending%20Efficiency_SCOPUS.pdf; http://irep.iium.edu.my/55882/9/55882_Government%20Spending%20Efficiency_WOS.pdf; http://irep.iium.edu.my/55882/; http://www.tandfonline.com/doi/abs/10.1080/1226508X.2017.1292857?journalCode=rger20

This study examines the impact of government spending efficiency on the economic growth of 115 countries with the value-added tax (VAT) system. We seek to examine the moderating role of the VAT system on the relationship between public spending efficiency and the economic growth. Using Generalized...