Taxes on Capital in Europe – Paired Regression Analysis
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F16%3A70417" target="_blank" >RIV/60460709:41110/16:70417 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1007/s11294-016-9566-z" target="_blank" >http://dx.doi.org/10.1007/s11294-016-9566-z</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s11294-016-9566-z" target="_blank" >10.1007/s11294-016-9566-z</a>
Alternative languages
Result language
čeština
Original language name
Taxes on Capital in Europe – Paired Regression Analysis
Original language description
This research note addresses the relationship between the effective capital tax rate and capital tax revenues. We use time series data for tax collection, gross domestic product, tax quota, and implicit tax rates on capital. The tax quota is defined by tax collection divided by gross domestic product. Data are used to perform regression analyses that allow quantification of the relationship between the effective tax rate on capital changes and the capital tax quota, which represents relative tax collection. We apply regression analysis to cross-sectional data from the 23 European countries for which data on tax rates and tax quota are available. The data are drawn from the Eurostat database. The results of the regression analysis are tested and interpreted for every year specifically. We demonstrate that there is (stable and statistically significant) positive linear dependence between the implicit tax rate on capital and relative capital tax collection.
Czech name
Taxes on Capital in Europe – Paired Regression Analysis
Czech description
This research note addresses the relationship between the effective capital tax rate and capital tax revenues. We use time series data for tax collection, gross domestic product, tax quota, and implicit tax rates on capital. The tax quota is defined by tax collection divided by gross domestic product. Data are used to perform regression analyses that allow quantification of the relationship between the effective tax rate on capital changes and the capital tax quota, which represents relative tax collection. We apply regression analysis to cross-sectional data from the 23 European countries for which data on tax rates and tax quota are available. The data are drawn from the Eurostat database. The results of the regression analysis are tested and interpreted for every year specifically. We demonstrate that there is (stable and statistically significant) positive linear dependence between the implicit tax rate on capital and relative capital tax collection.
Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
—
OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Advances in Economic Research
ISSN
1083-0898
e-ISSN
—
Volume of the periodical
22
Issue of the periodical within the volume
2
Country of publishing house
NL - THE KINGDOM OF THE NETHERLANDS
Number of pages
2
Pages from-to
235-236
UT code for WoS article
000408735700012
EID of the result in the Scopus database
2-s2.0-84960117498