Taxation of Corporations and Their Impact on Economic Growth: The Case of EU Countries.
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86083065" target="_blank" >RIV/61989100:27510/12:86083065 - 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
Taxation of Corporations and Their Impact on Economic Growth: The Case of EU Countries.
Original language description
One of the most debated questions in economy is the relationship between tax rates and economic growth. Especially taxation of corporations has great importance because a corporate tax base is quite a mobile factor of production and simultaneously the tax competition is currently still tougher due to required economic development particularly in the context of the economic crisis. Based on the available literature, we can deductively derive and suppose an inverse relationship between tax burden and economic growth; on the other side, the degree of correlation is not so obvious. The aim of this article is to verify the expected negative relationship between corporate taxation and long-term economic growth in the sample countries. This analysis is basedon the neoclassical growth model extended with human capital. Furthermore, the model associated with the variable reflecting the different possibilities to measure the tax burden on corporations, especially tax quota separated on income t
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Recenzovaný sborník příspěvků X. mezinárodní vědecké konference Hospodářská politika v členských zemích Evropské unie : 19.-21. září 2012, Vendryně
ISBN
978-80-7248-780-6
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
8-19
Publisher name
Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné
Place of publication
Opava
Event location
Vendryně
Event date
Sep 19, 2012
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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