Does the Corporate Taxation Reduce Economic Growth?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086823" target="_blank" >RIV/61989100:27510/13:86086823 - 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
Does the Corporate Taxation Reduce Economic Growth?
Original language description
On the expert level the issue of the corporate taxation belongs to the most discussed in the context of its impact on the selected macroeconomic variables. That is the reason why the aim of the article is to verify the hypothesis of the existence of a negative relationship between the corporate taxation and the economic growth on OECD countries for the time interval 2000 - 2011. To verify the causality between these variables there are used methods and tests of panel regression. As approximators of thecorporate tax burden there will be considered tax quota on the capital and World Tax Index. In the case of the tax quota on capital there was not confirmed the negative relationship with the economic growth, which can be explained by the Laffer curve andalso by the shortcomings of tax quota as an indicator of taxation. In the case of World Tax Index and its impact on the economic growth there was proven the negative dependence.
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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
8
Pages from-to
197-204
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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