Relationship between Capital Tax Rate and Tax Quota in Europe

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F14%3A63800" target="_blank" >RIV/60460709:41110/14:63800 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
čeština
Original language name
Relationship between Capital Tax Rate and Tax Quota in Europe
Original language description
This paper deals with relationship between implicit tax rates on capital and capital tax quota in the EU. Regression analyses are applied to cross-sectional data for 21 European economies (20 selected countries and the average of Eurozone). The data arerelated to two chosen years 2006 and 2009 because of different business cycle position. Analysis results confirm thesis that increase of the implicit tax rate on capital causes relative capital tax revenues increase regardless of business cycle position.
Czech name
Relationship between Capital Tax Rate and Tax Quota in Europe
Czech description
This paper deals with relationship between implicit tax rates on capital and capital tax quota in the EU. Regression analyses are applied to cross-sectional data for 21 European economies (20 selected countries and the average of Eurozone). The data arerelated to two chosen years 2006 and 2009 because of different business cycle position. Analysis results confirm thesis that increase of the implicit tax rate on capital causes relative capital tax revenues increase regardless of business cycle position.

Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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