Tax Shift by Economic Functions and Its Effect 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%2F15%3A%230003692" target="_blank" >RIV/47813059:19520/15:#0003692 - isvavai.cz</a>

Result on the web

<a href="http://acta.mendelu.cz/63/6/2127/" target="_blank" >http://acta.mendelu.cz/63/6/2127/</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201563062127" target="_blank" >10.11118/actaun201563062127</a>

Result language

čeština

Original language name

Tax Shift by Economic Functions and Its Effect on Economic Growth in the European Union

Original language description

The aim of the paper is to examine effects of a tax shift on economic growth and provide a direct empirical evidence in the European Union (EU). It is used the Eurostat´s definition to categorize tax burden by economic functions and implicit tax rates ofconsumption, labour and capital are investigated. First, paper summarizes main development of a tax shift in a whole EU till 2014 and followed empirical analysis is based on annual panel data of 22 EU Member States in years 1995-2012 (time span is divided into a pre-crisis and a post-crisis period). Explanatory variables are not examined in individual regressions, but the study newly uses Generalized Method of Moments. For a model specification, Dynamic Panel Data Model Wizard is applied. Results confirm positive and statistically significant impact of consumption taxes and weaker but negative effect of labour taxation on economic growth. In a post-crisis period, findings report raising labour taxes as the strongest and the only signif

Czech name

Tax Shift by Economic Functions and Its Effect on Economic Growth in the European Union

Czech description

The aim of the paper is to examine effects of a tax shift on economic growth and provide a direct empirical evidence in the European Union (EU). It is used the Eurostat´s definition to categorize tax burden by economic functions and implicit tax rates ofconsumption, labour and capital are investigated. First, paper summarizes main development of a tax shift in a whole EU till 2014 and followed empirical analysis is based on annual panel data of 22 EU Member States in years 1995-2012 (time span is divided into a pre-crisis and a post-crisis period). Explanatory variables are not examined in individual regressions, but the study newly uses Generalized Method of Moments. For a model specification, Dynamic Panel Data Model Wizard is applied. Results confirm positive and statistically significant impact of consumption taxes and weaker but negative effect of labour taxation on economic growth. In a post-crisis period, findings report raising labour taxes as the strongest and the only signif

Type

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

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

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

63

Issue of the periodical within the volume

6

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

9

Pages from-to

2127-2135

UT code for WoS article

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EID of the result in the Scopus database

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