The Influence of Taxation and Government Expenditure on the Economic Growth in the OECD Countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86084698" target="_blank" >RIV/61989100:27510/12:86084698 - 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
The Influence of Taxation and Government Expenditure on the Economic Growth in the OECD Countries
Original language description
The paper explores the impact of taxation and government spending on economic growth in a group of OECD countries in 2005-2010. To approximate the level of taxation, the traditional tax quota and the alternative WTI indicator are used. The empirical analysis results diverge from economic theory, especially as regards the impact of economic growth on the level of government spending. It has been found that countries with a high proportion of direct taxes in their tax mix suffer more damage to their economic growth than countries with a preference for indirect taxes. Furthermore, corporate taxes, when approximating taxation through the tax quota, do not uphold the theory of significant negative impact of corporate taxation on economic growth. However, measuring the tax burden on corporations through the WTI, the negative effects are already apparent. The positive effect of government spending on economic growth and the persistence of economic growth has also been proven, which is consist
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
<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
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
Taxes in the World : [Trojanovice, 13.-14.12.2012]
ISBN
978-80-248-2902-9
ISSN
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e-ISSN
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Number of pages
15
Pages from-to
51-65
Publisher name
VŠB - Technická univerzita Ostrava
Place of publication
Ostrava
Event location
Trojanovice
Event date
Dec 13, 2012
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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