Laffer Curve Application in the Czech Republic Against the Background of Effective Corporate Tax
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086821" target="_blank" >RIV/61989100:27510/13:86086821 - 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
Laffer Curve Application in the Czech Republic Against the Background of Effective Corporate Tax
Original language description
In the reaction on the global economic crisis individual governments are trying to optimize their economic policy instruments to effectively allocate their sources. Capital can be considered as the most mobile production factor so the question of the corporate taxation still belongs between actual topics. The aim of this paper is to verify Laffer curve validity in the case of the Czech Republic. Within the paper will be evaluated Laffer point where are the tax revenues maximal and point out on the different tax rates application. Tax rates will be approximated by effective corporate tax rates (implicit corporate tax rate, marginal and average effective tax rate). The relationship will be explored on the basis of regression analysis of time series. Results of the empirical part shows that existence of Laffer curve for the Czech Republic is confirmed in the case of the marginal and average effective corporate tax rates. On the other hand estimation wasn´t confirmed for the case of statut
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/EE2.3.20.0296" target="_blank" >EE2.3.20.0296: Research team for modelling of economic and financial processes at VSB-TU Ostrava</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 11th International Conference Economic Policy in the European Union Member Countries : [18.-20. September 2013, Ostrava]
ISBN
978-80-248-3095-7
ISSN
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e-ISSN
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Number of pages
14
Pages from-to
5-13
Publisher name
VŠB-Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 18, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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