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Conclusion

In: Taxation, Growth and Fiscal Institutions

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  • Albert J. Lee

    (Summit Consulting LLC)

Abstract

This chapter summarizes the findings and highlights the possible limitations and extensions to the analysis presented here. Unequal distribution of abilities results in distortionary taxes, but their effect could be minimized by institutional arrangements that promote inter–generational cooperation. This book provides both theoretical and empirical justification for the idea that omitting the role of institutions results in misspecification of the causal link between inequality and growth. The book contributes to the existing literature by highlighting the role of fiscal institutions in enhancing economic welfare. The possible limitations of this analysis are the effects of the fiscal institutions, which are treated as exogenous, and the level of inter–generational cooperation, which depends on institutional features.

Suggested Citation

  • Albert J. Lee, 2012. "Conclusion," SpringerBriefs in Business, in: Taxation, Growth and Fiscal Institutions, chapter 0, pages 43-44, Springer.
    • Handle: RePEc:spr:spbrcp:978-1-4614-1290-8_5
    DOI: 10.1007/978-1-4614-1290-8_5
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