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
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DOI - Digital Object Identifier
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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
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Czech description
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Classification
Type
B - Specialist book
CEP classification
AH - Economics
OECD FORD branch
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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
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