Shift in tax burden and its impact on economic growth in the European Union

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F13%3A%230002160" target="_blank" >RIV/47813059:19520/13:#0002160 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201361041153" target="_blank" >http://dx.doi.org/10.11118/actaun201361041153</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201361041153" target="_blank" >10.11118/actaun201361041153</a>

Result language

angličtina

Original language name

Shift in tax burden and its impact on economic growth in the European Union

Original language description

This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments' tax measure aims to consolidate public finance and promote an economic growth. The articleprovides empirical evidence on a shift in a tax burden and its structure and analyzes the effects of shift in tax burden on economic growth in the EU. It is used the Eurostat definition to categorize tax burden by economic functions and implicit rates of consumption, labour and capital are investigated. The analysis is based on annual data of the EU member states in a period 1995--2010. On average, labour taxes have decreased by 1.9 p.p., capital taxes have also decreased -- by 2.1 p.p., but consumption taxes have mildly increased by 0.4 p.p. in the European Union in a period 1995--2010. Pairwise Granger Causality Test was used for examining relations between economic growth and tax burden by economic functions in short-term. Results c

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

<a href="/en/project/GAP403%2F11%2F2073" target="_blank" >GAP403/11/2073: Procyclicality of financial markets, asset price bubbles and macroprudential regulation</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2013

Confidentiality

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

Name of the periodical

ACTA UNIVERSITATIS AGRICULTURAE ET SILVICULTURAE MENDELIANAE BRUNENSIS

ISSN

1211-8516

e-ISSN

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Volume of the periodical

61

Issue of the periodical within the volume

4

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

8

Pages from-to

1153-1160

UT code for WoS article

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EID of the result in the Scopus database

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