Not a Tax as a Tax: Tax Burden Indicators Revised

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094854" target="_blank" >RIV/61989100:27510/15:86094854 - 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
Not a Tax as a Tax: Tax Burden Indicators Revised
Original language description
Aim of the paper is (1) to verify the effect of different types of taxes on the economic growth in developed countries for time period 2000-2012 using different types of tax burden indicators to (2) show which one is the most suitable in similar analyses. There is an alternative tax burden approximator constructed for OECD countries called Adjusted Tax Quota that is used in empirical analysis, and from a methodological point of view, dynamic panel regression analysis is used. The empirical results showthat Adjusted Tax Quota is a suitable approximator and an important alternative to traditional tax quota or the World Tax Index. Furthermore there is confirmed the economic theory showing negative effects of taxation on economic growth and finally also different effects of different types of taxes on economic growth.
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Innovation Vision 2020: from regional development sustainability to global economic growth : proceedings of the 25th International Business Information Management Association Conference : May 7-8, 2015, Amsterdam, Netherlands
ISBN
978-0-9860419-4-5
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
981-991
Publisher name
IBIMA
Place of publication
Norristown
Event location
Amsterdam
Event date
May 7, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000360508700100

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