OECD: Tax Structures and Economic Growth
The OECD has published a paper, which examines the relationship between tax structures and economic growth.
The measure used was to enter indicators of the tax structure into a set of panel growth regressions for 21 OECD countries, in which both the accumulation of physical and human capital are taken into account.
According to the paper, the results of the analysis suggest that income taxes are generally associated with lower economic growth than taxes on consumption and property.
The paper is available at http://www.olis.oecd.org/olis/2008doc.nsf/LinkTo/NT00005C32/$FILE/JT03252848.PDF