Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86084700" target="_blank" >RIV/61989100:27510/12:86084700 - 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
Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD
Original language description
The aim of this paper is to find out whether government spending is affected by the size of taxation and economic growth. Results for a part of panel VAR model are presented. In the model, data for OECD countries for the years 2005 - 2010 are used. It has been shown that taxation has a statistically significant positive impact on government spending, if we approximate taxation through the tax quota. However, if WTI is used to measure the tax burden, increasing effective taxation is, conversely, reflected in declining government spending, which can be attributed to legal tax evasion or the crowding out effect associated with declining tax revenues within the meaning of the Laffer curve. Moreover, in countries with a large share of distortionary taxes, the positive effects of increasing the tax quota become smaller, and conversely, the negative effects of an increasing tax burden are partially eliminated, since these countries, characterised by high direct tax yields, probably suffer fro
Czech name
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Czech description
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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)

Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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
9
Pages from-to
85-93
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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