TAX QUOTA VS. WORLD TAX INDEX: PANEL DATA COMPARISON

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00090042" target="_blank" >RIV/00216224:14560/16:00090042 - isvavai.cz</a>
Result on the web
<a href="http://www.fhi.sk/en/katedry%20-fakulty/kove/ssov/papers//" target="_blank" >http://www.fhi.sk/en/katedry%20-fakulty/kove/ssov/papers//</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
TAX QUOTA VS. WORLD TAX INDEX: PANEL DATA COMPARISON
Original language description
The aim of this paper is to examine possible effects of tax burden on the real economic growth in 33 OECD countries. Research is focused on two tax burden indicators. A tax quota is used in most of similar studies and World Tax Index as an alternative. These indicators are separately added in the augmented endogenous growth model with physical capital approximation and other control variables. The fixed-effect panel regression was used as a method to analyze any tax burden effects in a time period 2000-2013. Because of nature of annual data, time fixed-effects were also added to regression. Main findings of this paper are that a tax quota has significant adverse effects on growth whether time fixed-effects are used or not. World Tax Index has significant adverse effects only when time dummies are used.
Czech name
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Czech description
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Quantitative Methods in Economics; Multiple Criteria Decision Making XVIII
ISBN
9788097232801
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
411-415
Publisher name
University of Economics: University of Economics, Bratislava
Place of publication
Vrátna, Slovakia
Event location
Vrátna, Slovakia
Event date
May 25, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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