How Fare are We from Slippery Slope? Laffer Curve for V4

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086830" target="_blank" >RIV/61989100:27510/13:86086830 - 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
How Fare are We from Slippery Slope? Laffer Curve for V4
Original language description
The goal of this paper is to examine the shape of the Laffer curve quantitatively for V4 countries. Variable representing corporate taxation is approximated by effective corporate tax rates (marginal, average) and world tax index. Within analysis Lafferpoint is estimated. The analysis is based on average and marginal effective corporate tax rate which are available for 1998?2011 period; and on world tax index which is available for 2000?2011 period. Corporate Laffer curve estimation is based on the Pooled Least Squares method and regression analysis of panel data respectively. It is found that the Laffer curve validity is relevant for average effective tax rate delayed for three periods. Based on used methods it was also confirmed that WTI and MTR cannot be considered as a tool appropriate for Laffer curve estimation within V4 member countries.
Czech name
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Czech description
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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

Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Taxes in the World : 3rd International Scientific Conference : proceedings : [Ostravice, 12.-13.12.2013]
ISBN
978-80-248-3133-6
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
13-22
Publisher name
VŠB-Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostravice
Event date
Dec 12, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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