Electoral Cycle and Tax Policy - Determination of Income Tax Variables: Case of the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909771" target="_blank" >RIV/62156489:43110/16:43909771 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/j.sbspro.2016.05.473" target="_blank" >http://dx.doi.org/10.1016/j.sbspro.2016.05.473</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.sbspro.2016.05.473" target="_blank" >10.1016/j.sbspro.2016.05.473</a>

Result language
angličtina
Original language name
Electoral Cycle and Tax Policy - Determination of Income Tax Variables: Case of the Czech Republic
Original language description
The paper deals with the issue of the relationship between results of examination of the influence of political business cycle on the basis of the choice of input variables. There were used nominal and effective tax rates, total tax liability, total tax collection in case of individual income tax setting in the Czech Republic in the time period 1993MINUS SIGN 2014. The results of analysis of the effects the electoral cycle on the tax policy determination may differ in relation to the specification of input data and the choice of dependent variables.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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