Growth Effects of Taxation Volatility in Rich Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086829" target="_blank" >RIV/61989100:27510/13:86086829 - 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
Growth Effects of Taxation Volatility in Rich Countries
Original language description
Contemporary economic literature frequently deals with the issue of fiscal policy variables effect on the economic growth. Nevertheless, their volatility remains almost omitted. The aim of this paper is thus to describe the effect of taxation on long-term economic growth with a special emphasis on the impact of tax uncertainty. In addition, the taxation is measured not only using a standard tax quota, but also an alternative World Tax Index (WTI). When it is used the tax quota a positive influence on growth was proved, contradicting the theoretical assumptions. The use of the WTI led to results consistent with theory and showed that the impact of tax uncertainty on economic growth is negative.
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
Creating Global Competitive Economies: 2020 Vision Planning & Implementation : proceedings of the 22nd International Business Information Management Association : Rome, Italy, November 13-14, 2013
ISBN
978-0-9860419-1-4
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
870-880
Publisher name
International Business Information Management Asociation
Place of publication
[Itálie]
Event location
Řím
Event date
Nov 13, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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