"Viewed from an endogenous growth perspective the link between taxation and growth seems self-evident. Corporate taxation affects the return to innovation and hence must affect the optimal amount of research and development. Personal income taxation reduces the returns to education so must reduce the accumulation of human capital. In simulations of economic growth models the effect of taxation on growth has frequently been demonstrated to be considerable. A clear presumption exists that data on economic activity must reveal a strong correlation between taxation and growth.Gareth D. Myles, "Economic growth and the Role of Taxation: Aggregate Data", OECD Economics Department Working Paper nr 714, 2009, s 5. (mina markeringar)
It is therefore surprising to discover that aggregate data provides no convincing explanation of this correlation. There are numerous explanations for this finding, including the difficulty of disentangling the positive effect of government expenditure from the negative effect of the taxes used for financing."
jfr 5 maj 2008, "DN om OECD om de svenska skatterna"; och Besley & Persson-citaten i "Objektiva Svenskan om Baltikums samhällsekonomiska modell", 21 november 2008.