The Impact of Taxation on Economic Growth: Case Study of OECD Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090755" target="_blank" >RIV/61989100:27510/14:86090755 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1515/revecp-2015-0002" target="_blank" >http://dx.doi.org/10.1515/revecp-2015-0002</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1515/revecp-2015-0002" target="_blank" >10.1515/revecp-2015-0002</a>

Result language
angličtina
Original language name
The Impact of Taxation on Economic Growth: Case Study of OECD Countries
Original language description
The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000 - 2011. The impact of taxation is integrated into growth models by its impact on the individual growth variables, which are capital accumulation and investment, human capital and technology. The analysis in this paper is based on extended neoclassical growth model of Mankiw, Romer and Weil (1992), and for the verification of relation between taxation and economic growth the panel regression method is used. The taxation rate itself is not approximated only by traditional tax quota, which is characteristic by many insufficiencies, but also by the alternative World Tax Index whichcombines hard and soft data. It is evident from the results of both analyses that corporate taxation followed by personal income taxes and social security contribution are the most harmful for economic growth. Concurrently, in case of th
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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