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, 46 (2). pp. 162-188. ISSN 1226-508X

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Abstract

This study examines the impact of government spending efficiency on the economic growth of 115 countries with 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

Item Type:	Article
Uncontrolled Keywords:	Government spending efficiency; value-added tax (VAT); economic growth; country governance; data envelopment analysis
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	School of Economics, Finance & Banking
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	06 Sep 2018 01:18
Last Modified:	06 Sep 2018 01:18
URI:	https://repo.uum.edu.my/id/eprint/24753

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