TAX STRUCTURE DOES MATTER: EVIDENCE FROM OECD COUNTRIES
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F15%3A00091588" target="_blank" >RIV/00216224:14560/15:00091588 - isvavai.cz</a>
Výsledek na webu
<a href="http://www.obalkyknih.cz/view?book_id=112141006" target="_blank" >http://www.obalkyknih.cz/view?book_id=112141006</a>
DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
TAX STRUCTURE DOES MATTER: EVIDENCE FROM OECD COUNTRIES
Popis výsledku v původním jazyce
The aim of this paper is to examine possible effects of a tax structure on the per capita economic growth in OECD countries. Special focus is set on the ratio between direct and indirect tax quotas in these countries. 32 OECD member states were divided into three groups based on this ratio. Effects of changes in total government expenditures, fixed capital formation and human capital were examined. The fixed-effect panel regression was used as a method for analysis of annual data from years 1995 – 2014. Main findings of this paper were that an increase of social security contribution and a payroll tax quota could have adverse effects on the economic growth in all groups of countries. Also in countries with highest direct/indirect tax quotas ratio, there is a significant positive relationship between growth and indirect tax quota.
Název v anglickém jazyce
TAX STRUCTURE DOES MATTER: EVIDENCE FROM OECD COUNTRIES
Popis výsledku anglicky
The aim of this paper is to examine possible effects of a tax structure on the per capita economic growth in OECD countries. Special focus is set on the ratio between direct and indirect tax quotas in these countries. 32 OECD member states were divided into three groups based on this ratio. Effects of changes in total government expenditures, fixed capital formation and human capital were examined. The fixed-effect panel regression was used as a method for analysis of annual data from years 1995 – 2014. Main findings of this paper were that an increase of social security contribution and a payroll tax quota could have adverse effects on the economic growth in all groups of countries. Also in countries with highest direct/indirect tax quotas ratio, there is a significant positive relationship between growth and indirect tax quota.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
AH - Ekonomie
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2015
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
5th International Scientific Conference TAXES IN THE WORLD
ISBN
9788090540514
ISSN
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e-ISSN
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Počet stran výsledku
10
Strana od-do
135-144
Název nakladatele
Ostrava : European Association Comenius - EACO
Místo vydání
Vienna
Místo konání akce
Vienna
Datum konání akce
10. 12. 2015
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
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