World Tax Index: Methodology Changes and Revision of Data for OECD Countries from 2000 to 2018

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F20%3AN0000024" target="_blank" >RIV/25840886:_____/20:N0000024 - 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
World Tax Index: Methodology Changes and Revision of Data for OECD Countries from 2000 to 2018
Original language description
Imposing taxes creates a burden on the agent. To evaluate and compare the burden of taxation among OECD countries standardly used tax quota has several shortcomings. Statutory tax rates are impotent to say anything about the actual tax burden. For these reasons, the World Tax Index has had some advantages. However, during the time it has been requiring some improvements. Therefore, the main aim of the paper is to describe methodology changes and show revised data of World Tax Index for OECD countries. Paper include all methodology changes we made and presented updated data of the World Tax Index in period from 2000 to 2018.
Czech name
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Czech description
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Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the International Scientific Conference Economic and Social Policy
ISBN
978-80-87291-27-6
ISSN
2571-1776
e-ISSN
2694-796X
Number of pages
13
Pages from-to
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Publisher name
Vysoká škola PRIGO, z.ú.
Place of publication
Ostrava
Event location
Trojanovice
Event date
Jan 1, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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