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

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...

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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/ http://irep.iium.edu.my/55882/ http://irep.iium.edu.my/55882/ 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

id	iium-55882
recordtype	eprints
spelling	iium-558822017-06-08T03:49:19Z http://irep.iium.edu.my/55882/ Government spending efficiency on economic growth: roles of value-added tax Chan, Sok-Gee Ramly, Zulkufly Abd Karim, Mohd Zaini HJ Public Finance HJ2240 Revenue. Taxation HJ7451 Expenditures. Government spending 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 Method of Moments estimation based on two-step estimate, we found (1) government spending efficiency promotes economic growth, (2) the VAT system is found to enhance the effect of an efficient government spending on the economic growth and (3) the moderating role of the VAT system is further enhanced by quality of democracy and legislative strength of the government. Taylor and Francis 2017-02-19 Article PeerReviewed application/pdf en http://irep.iium.edu.my/55882/1/Government%20Spending%20Efficiency%20on%20Economic%20Growth%20Roles%20of%20Value%20added%20Tax.pdf application/pdf en http://irep.iium.edu.my/55882/7/55882_Government%20Spending%20Efficiency_MYRA.pdf application/pdf en http://irep.iium.edu.my/55882/8/55882_Government%20Spending%20Efficiency_SCOPUS.pdf application/pdf en http://irep.iium.edu.my/55882/9/55882_Government%20Spending%20Efficiency_WOS.pdf Chan, Sok-Gee and Ramly, Zulkufly and Abd Karim, Mohd Zaini (2017) Government spending efficiency on economic growth: roles of value-added tax. Global Economic Review: Perspectives on East Asian Economies and Industries, 46 (2). pp. 162-188. ISSN 1226-508X E-ISSN 1744-3873 http://www.tandfonline.com/doi/abs/10.1080/1226508X.2017.1292857?journalCode=rger20 10.1080/1226508X.2017.1292857
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English English
topic	HJ Public Finance HJ2240 Revenue. Taxation HJ7451 Expenditures. Government spending
spellingShingle	HJ Public Finance HJ2240 Revenue. Taxation HJ7451 Expenditures. Government spending Chan, Sok-Gee Ramly, Zulkufly Abd Karim, Mohd Zaini Government spending efficiency on economic growth: roles of value-added tax
description	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 Method of Moments estimation based on two-step estimate, we found (1) government spending efficiency promotes economic growth, (2) the VAT system is found to enhance the effect of an efficient government spending on the economic growth and (3) the moderating role of the VAT system is further enhanced by quality of democracy and legislative strength of the government.
format	Article
author	Chan, Sok-Gee Ramly, Zulkufly Abd Karim, Mohd Zaini
author_facet	Chan, Sok-Gee Ramly, Zulkufly Abd Karim, Mohd Zaini
author_sort	Chan, Sok-Gee
title	Government spending efficiency on economic growth: roles of value-added tax
title_short	Government spending efficiency on economic growth: roles of value-added tax
title_full	Government spending efficiency on economic growth: roles of value-added tax
title_fullStr	Government spending efficiency on economic growth: roles of value-added tax
title_full_unstemmed	Government spending efficiency on economic growth: roles of value-added tax
title_sort	government spending efficiency on economic growth: roles of value-added tax
publisher	Taylor and Francis
publishDate	2017
url	http://irep.iium.edu.my/55882/ http://irep.iium.edu.my/55882/ http://irep.iium.edu.my/55882/ 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
first_indexed	2023-09-18T21:18:50Z
last_indexed	2023-09-18T21:18:50Z
_version_	1777411745089847296

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

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