Peren Arin, Michael Berlemann, Faik Koray, and Torben Kuhlenkasper,
"Non-Linear Growth Effects of Taxation: A Semi-Parametric Approach
Using Average Marginal Tax Rates", Journal of Applied Econometrics,
Vol. 28, No. 5, 2013, pp. 883-899.

The data are stored seperately in the six files 'Denmark-data.csv',
'Finland-data.csv', 'Sweden-data.csv', 'Norway-data.csv',
'UK-data.csv' and 'US-data.csv' for the six investigated countries
Denmark, Finland, Sweden, Norway, United Kingdom and the United
States, respectively. These files are ASCII files in DOS format. They
are zipped in the file abkk-data.zip. Unix/Linux users should use
"unzip -a".

The data used in the article for the three measures of average
marginal tax rates (AMTR), Seater, Barro1 and Barro2 in the US and the
UK are based on

  Rym, E. & and F. Koray (2004): "Average Marginal Tax Rates in the UK
  Economy", Applied Economics, 36(21), pp. 2369-2372.

The additional AMTRs for Norway, Sweden, Finland and Denmark as well
as the average tax rates (ATR) were taken from the 'World Tax
Database' provided by the Office of Tax Data Research (Download:
http://www.wtdb.org/index.html)

The response variable 'gdp.growth', which is the per capita real
growth rate of GDP for the six countries is used from the Penn World
Tables and can be downloaded from http://pwt.econ.upenn.edu/. The
following control variables for the various regression models are used
from the Penn World Tables, too:

- Real per-capital GDP ('gdp.level')
- Population growth rate ('pop')
- Share of investment as a percentage of GDP ('inv')
- Sum of exports and imports as a percentage of GDP ('open')
- Government share of real GDP per capita ('gov.share')

The additional control variable for the Human Capital / tertiary
education completion ratio ('com') is used from the OECD Economic
Outlook Database (http://www.oecd.org/eco/economicoutlook.htm)

Please address any questions to 

Torben Kuhlenkasper
Goethe University Frankfurt

kuhlenkasper [AT] wiwi.uni-frankfurt.de