Why Should Labour Taxation Be Reduced?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F17%3AN0000008" target="_blank" >RIV/25840886:_____/17:N0000008 - isvavai.cz</a>
Alternative codes found
RIV/25840886:_____/18:N0000002
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Why Should Labour Taxation Be Reduced?
Original language description
The aim of the paper is to answer the questoin if and why labour taxation should be reduced in developed countries. The analysis of mutual relationship between labour taxation and living standard is conducted. As main approximators of taxation, implicit tax rates and the World Tax Index are used. Methods and tests of dynamic panel regression with the Arellano-Bond estimator are used from the methodological point of view. The results show that there exists a negative relationship between labour taxation and living standard. Therefore, in an effort to stimulate economic growth and raise the living standard of households, labour taxation expressed by personal income taxes and social security contributions should be reduced.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 7th EACO International Scientific Conference
ISBN
978-80-905405-3-8
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
75-85
Publisher name
European Association Comenius
Place of publication
Ostrava
Event location
Split
Event date
Dec 7, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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