Optimal tax mix in OECD countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00094071" target="_blank" >RIV/00216224:14560/16:00094071 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Optimal tax mix in OECD countries
Original language description
Tax revenues are unparalleled source of income in volume for any government but can also represent significant burden for taxpayers. Therefore to achieve the optimal tax structure should be essential for any policy maker. Aim of this paper is to empirically examine tax structure in OECD countries and how it can affect a long-term economic growth of these countries. The tax structure is measured as a ratio of direct and indirect taxes in this analysis. Fixed-effect panel regression with time effects was used as a method of estimation. Annual data in period 1991-2014 from 34 OECD countries were used and were transformed to 5 year averages. Results however did not show any significant effect of the tax structure on economic growth. The only significant result was a negative relationship between tax quota and GDP per capita growth rate.
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
6th International Scientific Conference TAXES IN THE WORLD
ISBN
9788090540521
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
175-185
Publisher name
European Association Comenius - EACO a VSEO
Place of publication
Ostrava
Event location
Krakow
Event date
Jan 1, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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