TAX QUOTA VS. WORLD TAX INDEX: PANEL DATA COMPARISON

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00090042" target="_blank" >RIV/00216224:14560/16:00090042 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.fhi.sk/en/katedry%20-fakulty/kove/ssov/papers//" target="_blank" >http://www.fhi.sk/en/katedry%20-fakulty/kove/ssov/papers//</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

TAX QUOTA VS. WORLD TAX INDEX: PANEL DATA COMPARISON

Popis výsledku v původním jazyce

The aim of this paper is to examine possible effects of tax burden on the real economic growth in 33 OECD countries. Research is focused on two tax burden indicators. A tax quota is used in most of similar studies and World Tax Index as an alternative. These indicators are separately added in the augmented endogenous growth model with physical capital approximation and other control variables. The fixed-effect panel regression was used as a method to analyze any tax burden effects in a time period 2000-2013. Because of nature of annual data, time fixed-effects were also added to regression. Main findings of this paper are that a tax quota has significant adverse effects on growth whether time fixed-effects are used or not. World Tax Index has significant adverse effects only when time dummies are used.

Název v anglickém jazyce

TAX QUOTA VS. WORLD TAX INDEX: PANEL DATA COMPARISON

Popis výsledku anglicky

The aim of this paper is to examine possible effects of tax burden on the real economic growth in 33 OECD countries. Research is focused on two tax burden indicators. A tax quota is used in most of similar studies and World Tax Index as an alternative. These indicators are separately added in the augmented endogenous growth model with physical capital approximation and other control variables. The fixed-effect panel regression was used as a method to analyze any tax burden effects in a time period 2000-2013. Because of nature of annual data, time fixed-effects were also added to regression. Main findings of this paper are that a tax quota has significant adverse effects on growth whether time fixed-effects are used or not. World Tax Index has significant adverse effects only when time dummies are used.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Quantitative Methods in Economics; Multiple Criteria Decision Making XVIII

ISBN

9788097232801

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

411-415

Název nakladatele

University of Economics: University of Economics, Bratislava

Místo vydání

Vrátna, Slovakia

Místo konání akce

Vrátna, Slovakia

Datum konání akce

25. 5. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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