Research Article
Effects of Welfare Expenditure and Tax Rate Raising Policy on the Relationship Between Tax Rate and Tax Revenue in OECD Countries
Department of Business Administration, Seoul National University of Science and Technology, 232 Kongneung-ro, Nowon-gu, 01811 Seoul, Korea
Yeyoung Moon
Department of Tax and Accounting, Baewha Women`s University, 34 Pilmundae-ro 1, Chongro-gu, 03039 Seoul, Korea