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Tax Burden in OECD Countries: WTI application

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86081094" target="_blank" >RIV/61989100:27510/11:86081094 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Tax Burden in OECD Countries: WTI application

  • Original language description

    The monograph deals with the issue of tax burden in OECD countries that is measured by the authors? own index called WTI ? World Tax Index here. WTI is a multicriteria index combining soft (from qualified expert opinion) and hard (from various tax databases) data and consisting of six subindexes that are also divided into several components and their parts. Aggregating their values, WTI for each OECD country is computed that shows the tax burden in a particular country in comparison with the others. Thecomputed values show that Australia and Switzerland followed by Greece, USA, Spain, and Mexico are the countries with the lowest tax burden, while Sweden followed by Belgium, Hungary, and France are the ones with the highest tax burden within the groupof studying OECD countries.

  • Czech name

  • Czech description

Classification

  • Type

    B - Specialist book

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • 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)

Others

  • Publication year

    2011

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • ISBN

    978-80-248-2537-3

  • Number of pages

    146

  • Publisher name

    VŠB ? TU Ostrava

  • Place of publication

    Ostrava

  • UT code for WoS book