How political business cycle affects the implicit tax rates on labor and consumption in the EU?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26968631%3A_____%2F17%3AN0000016" target="_blank" >RIV/26968631:_____/17:N0000016 - isvavai.cz</a>
Alternative codes found
RIV/62156489:43110/17:43912890
Result on the web
<a href="http://kvf.vse.cz/wp-content/uploads/2013/11/TPAVF-2017-final.pdf" target="_blank" >http://kvf.vse.cz/wp-content/uploads/2013/11/TPAVF-2017-final.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18267/pr.2017.fin.2242.5" target="_blank" >10.18267/pr.2017.fin.2242.5</a>

Result language
angličtina
Original language name
How political business cycle affects the implicit tax rates on labor and consumption in the EU?
Original language description
This paper deals with the influence of the political business cycle on implicit tax rates on labor and consumption in 28 EU countries between 2000 and 2012. The first aim of this paper was to analyze the development of implicit tax rates in relation to the timing of parliamentary election dates on a global level. Moreover, we focused on determining whether there are any differences in results between old and new European Union member states. Based on t-test we identified the effect of PBC in the case of new EU countries in both implicit tax rates, whereas we did not confirm it in old EU countries. Based on the results, we can conclude that the influence of PBC is more common in countries described as “new democracies”.
Czech name
—
Czech description
—

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 22nd International Conference Theoretical and Practical Aspects of Public Finance 2017
ISBN
978-80-245-2242-5
ISSN
—
e-ISSN
—
Number of pages
7
Pages from-to
26-32
Publisher name
Nakladatelství Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—

Similar results(10)