Labour Taxation Impact on Economic Growth: Dynamic Panel Regression
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094856" target="_blank" >RIV/61989100:27510/15:86094856 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Labour Taxation Impact on Economic Growth: Dynamic Panel Regression
Original language description
Aim of the article is to verify the impact of labour taxation on economic growth in OECD for time period 2000-2012 with application of dynamic panel regression model and implicit tax rates. From the methodological point of view the methods and tests of dynamic panel regression with Arellano-Bond estimator were used. From the empirical results it is evident (1) there exists a non-linear relationship between tax revenues (implicit tax rates) and tax burden (tax rates) (2) labour taxation negatively affects economic growth. There was also proven the hypothesis that labour taxation impact on economic growth is enhanced by its connection with labour market, because from the quantitative point of view it was the most negative. It is possible to state that labour taxation in OECD should be reduced in an effort to stimulate economic growth.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 13th International Conference "ECONOMIC POLICY IN THE EUROPEAN UNION MEMBER COUNTRIES"
ISBN
978-80-248-3796-3
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
327-335
Publisher name
Vysoká škola báňská - Technická univerzita Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 2, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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