CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086833" target="_blank" >RIV/61989100:27510/13:86086833 - 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
CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE?
Original language description
This paper aims to determine the optimal tax policy horizon in case of the corporate taxation, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the study is based on a dynamic panel model, which uses data for OECD countries for 2000-2010. The corporate taxation in the model is approximated with an appropriate tax quota and also with an appropriate part of the World tax Index. When analysing the optimal tax policy horizon concerning the corporate taxation, it was found that its effect is strongest in the case of a two-year lag. The lag must be taken into account in case of corporate taxation changes. This does not concern only the changes in statutory tax rates, but also other factors including progressivity of tax rates, administration costs, tax deductibility of costs, or possibilities to get tax investment incentives.
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
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
12
Pages from-to
1-12
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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