TAX STRUCTURE DOES MATTER: EVIDENCE FROM OECD COUNTRIES

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F15%3A00091588" target="_blank" >RIV/00216224:14560/15:00091588 - isvavai.cz</a>
Result on the web
<a href="http://www.obalkyknih.cz/view?book_id=112141006" target="_blank" >http://www.obalkyknih.cz/view?book_id=112141006</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
TAX STRUCTURE DOES MATTER: EVIDENCE FROM OECD COUNTRIES
Original language description
The aim of this paper is to examine possible effects of a tax structure on the per capita economic growth in OECD countries. Special focus is set on the ratio between direct and indirect tax quotas in these countries. 32 OECD member states were divided into three groups based on this ratio. Effects of changes in total government expenditures, fixed capital formation and human capital were examined. The fixed-effect panel regression was used as a method for analysis of annual data from years 1995 – 2014. Main findings of this paper were that an increase of social security contribution and a payroll tax quota could have adverse effects on the economic growth in all groups of countries. Also in countries with highest direct/indirect tax quotas ratio, there is a significant positive relationship between growth and indirect tax quota.
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
5th International Scientific Conference TAXES IN THE WORLD
ISBN
9788090540514
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
135-144
Publisher name
Ostrava : European Association Comenius - EACO
Place of publication
Vienna
Event location
Vienna
Event date
Dec 10, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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