The Issue of Using Tax Quota in the Growth Empiricism

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86084692" target="_blank" >RIV/61989100:27510/12:86084692 - 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
The Issue of Using Tax Quota in the Growth Empiricism
Original language description
Tax quota is one of the most applied indicators of tax burden in macroeconomic models, especially in the models of long-term economic growth. Its use, however, has a number of shortcomings. Thus the aim of the paper is to show whether the tax quota is asuitable approximator of tax burden or not. For the comparison, the World Tax Index (WTI) is used, which is an overall multicriteria indicator that combines hard and soft data to express the real tax burden of economic entities. The results of panel dataestimations show that the tax quota is not suitable for tax burden approximation, especially in case of corporate taxes and value added type taxes. They also show that corporate tax burden negatively influence long-term economic growth, as suggested byeconomic theory.
Czech name
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Czech description
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Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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
15
Pages from-to
252-266
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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