Identifying Growth-Enhancing Tax Reforms in Advanced Countries Using World Tax Index Dataset

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F21%3AN0000037" target="_blank" >RIV/25840886:_____/21:N0000037 - isvavai.cz</a>
Result on the web
<a href="https://www.narodacek.cz/wp-content/uploads/2022/01/66665v_Proceedings-of-the-International-Scientific__-Conference_202180-2-328-337.pdf" target="_blank" >https://www.narodacek.cz/wp-content/uploads/2022/01/66665v_Proceedings-of-the-International-Scientific__-Conference_202180-2-328-337.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Identifying Growth-Enhancing Tax Reforms in Advanced Countries Using World Tax Index Dataset
Original language description
One of the major economic reaction of the European union on Covid-19 was to create a programme called Next Generation EU. Due to the programme, national governments of member states should prepare and approve a set of reforms. Slovak government drafted a document labelled as Modern and successful Slovakia. The document has included a prepared public finance reform which among other things contains tax code changes which are presented as growth-enhancing. It takes basis from believing that some taxes are more growth-reducing than others. These are taxes mostly levied on labour and other productive doing. If there is a change within the structure of taxation, which goes from direct taxes to others, it should promote economic growth according to the arguments using in public debate. The goal of this paper is to identify such tax reforms employing a novel World Tax Index dataset in the cross-country sample in the period from 2000 to 2018.
Czech name
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Czech description
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Publication year
2021
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
978-80-87291-29-0
ISSN
2571-1776
e-ISSN
2694-796X
Number of pages
11
Pages from-to
316-326
Publisher name
Vysoká škola PRIGO
Place of publication
Havířov
Event location
Čeladná, Česká republika
Event date
Sep 7, 2021
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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