The Effect of Direct Taxes on the Economic Growth

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094874" target="_blank" >RIV/61989100:27510/15:86094874 - 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
The Effect of Direct Taxes on the Economic Growth
Original language description
The aim of this paper is to assess the effect of tax burden in the EU members, which are also the members of the OECD. Panel data analysis is used. There were 19 countries studied for years 2000-2012. It was found that taxation in generally had negative effect on the economic growth. There were used three types of tax burden indicators - tax quota, implicit tax rates and alternative indicator - World Tax Index. The negative influence of personal income taxes was proved by results of each models. The results about the impact of corporate tax on economic growth was not consistent.
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
Taxes in the world : proceedings of the 5th international scientific conference : December 10-11, 2015, Vienna, Austria
ISBN
978-80-905405-1-4
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
125-134
Publisher name
European Association Comenius
Place of publication
[Rakousko]
Event location
Vídeň
Event date
Dec 10, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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