The Impact of Labor Taxation on the Economic Growth
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86099530" target="_blank" >RIV/61989100:27510/16:86099530 - 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
The Impact of Labor Taxation on the Economic Growth
Original language description
Problems of taxation are not interesting just for economists, but also for common people, because taxation has influence on their lives in many ways. The aim of this article is to evaluate the impact of direct taxation on economic growth. Especially the impact of the tax burden on labour, represented by personal income tax and social security contributions. In this article, both the indicator of tax quota and the alternative indicator of tax burden (WTI) are used. In this work, a dynamic panel data analysis is employed. In this paper, the negative effect of labour taxation is confirmed. The negative influence of total personal income tax and social security contributions on economic growth is significant. In the case of model with tax quota, the positive effect of corporate taxation is verified. It could be caused by using the tax quota as an indicator of tax burden. In model with alternative WTI indicator, the negative effect of corporate taxation on economic growth is proved. The EViews 7 software is used.
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
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
34th International Conference Mathematical Methods in Economics (MME) : proceedings papers
ISBN
978-80-7494-296-9
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
898-903
Publisher name
Technická univerzita Liberec
Place of publication
Liberec
Event location
Liberec
Event date
Sep 6, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000385239500154