How does Tax Uncertainty Influence Economic Growth?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090787" target="_blank" >RIV/61989100:27510/14:86090787 - 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 does Tax Uncertainty Influence Economic Growth?
Original language description
The issue of uncertainty or volatility of taxation is very often omitted in empirical economic literature. Usually, only the influence of level taxation on economic growth is the influence of level of taxation on economic growth is evaluated. Therefore the aim of the paper is to evaluate the effect of taxation and its volatility on economic growth in OECD countries for the period the period 2000-2010. Relationship between these variables is explored by dynamic panel regression. The taxation is expressedby traditional tax quota and also by the World Tax Index - designed by the authors of the article. From our results, it is obvious that tax uncertainty expressed by tax quota is positively connected to the economic growth which is contradicting to the theoretical assumption. Anyway, the use of the World Tax Index shows the negative impact of tax uncertainty on economic growth in OECD countries. This means that the World Tax Index seems to be more appropriate approximate of the level of
Czech name
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Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
The 8th International Days of Statistics and Economics : conference proceedings : September 11-13, 2014, Prague, Czech Republic
ISBN
978-80-87990-02-5
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
908-919
Publisher name
Melandrium
Place of publication
Slaný
Event location
Praha
Event date
Sep 11, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000350226700089

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