Taxation, Human Capital and Economic Growth

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F09%3A00020674" target="_blank" >RIV/61989100:27510/09:00020674 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Taxation, Human Capital and Economic Growth
Original language description
The presented article named ?Taxation, Human Capital and Economic Growth? deals with very current issues affecting the analysis of the influence of the taxation level on the long-term economic growth and thus rightly through the channel, which describesthe determining influence of the human capital. The task of human capital accumulation in growth theories is especially significant for developed economies. The aim of this article is to describe the influence of tax progressive with the economic growth.. The human capital is, according to representatives of growth theories, even crucial as it eliminates, in a significant way, decreasing revenues from a marginal product of the physical capital. From the viewpoint of analysis of influence on taxation onhuman capital the attention is mainly focused on the negative effects of tax progressive. This causes tax distortions due to a lower return on human capital. The long-term economic growth decreases.
Czech name
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Czech description
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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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Project
<a href="/en/project/GA402%2F08%2F0763" target="_blank" >GA402/08/0763: Corporation Income Tax in the CR and the Concept of Legislative Changes within the Context of Efforts of Harmonization in the EU</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2009
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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