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Labour Taxation and its Impact on Economic Growth – Complex Analysis

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F18%3AN0000001" target="_blank" >RIV/25840886:_____/18:N0000001 - isvavai.cz</a>

  • Result on the web

    <a href="http://dx.doi.org/10.2478/danb-2018-0004" target="_blank" >http://dx.doi.org/10.2478/danb-2018-0004</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.2478/danb-2018-0004" target="_blank" >10.2478/danb-2018-0004</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Labour Taxation and its Impact on Economic Growth – Complex Analysis

  • Original language description

    Aim of the article is to provide a complex analysis of labour taxation impact on economic growth in OECD countries. As main approximators of taxation implicit tax rates and World Tax Index are used. Methods and tests of dynamic panel regression with Arellano-Bond estimator are used from the methodological point of view. From the results of complex analysis, it is evident that there exists a non-linear relationship between tax revenues (implicit tax rates, world tax index) and tax burden (tax rates). There also exists negative relationship between labour taxation and economic growth and the impact of labour taxation is the most harmful for economic growth. Therefore, in an effort to stimulate economic growth labour taxation expressed by personal income taxes and social security contributions should be reduced.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database

  • CEP classification

  • OECD FORD branch

    50206 - Finance

Result continuities

  • Project

  • Continuities

    N - Vyzkumna aktivita podporovana z neverejnych zdroju

Others

  • Publication year

    2018

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    Danube – Law, Economics and Social Issues Review

  • ISSN

    1804-6746

  • e-ISSN

  • Volume of the periodical

    9

  • Issue of the periodical within the volume

    1

  • Country of publishing house

    DE - GERMANY

  • Number of pages

    13

  • Pages from-to

    49-61

  • UT code for WoS article

  • EID of the result in the Scopus database

    2-s2.0-85048349655