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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