Tax Burden and Economic Growth in OECD Countries: Two Indicators Comparison

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00090800" target="_blank" >RIV/00216224:14560/16:00090800 - isvavai.cz</a>

Výsledek na webu

<a href="http://mme2016.tul.cz/conferenceproceedings/mme2016_conference_proceedings.pdf" target="_blank" >http://mme2016.tul.cz/conferenceproceedings/mme2016_conference_proceedings.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Burden and Economic Growth in OECD Countries: Two Indicators Comparison

Popis výsledku v původním jazyce

The aim of this paper is to examine possible effect s of tax burden on real economic growth in 32 OECD countries. The research is focused on individual components of two tax burden indicators. A tax quot a is used in most of the similar studies and World Tax Index is an alternative. Inst ead of concentrating on the ag- gregate effects of tax burden, we rather focus on t he effects of individual taxes in both indicators. These individual indicators are se parately added into the augmented endogenous growth model with physical capital appro ximation as well as other con- trol variables. The dynamic panel regression is use d as a method to analyze any tax burden effects in a time period of 2000-2013. Main findings of this paper are that product taxes show the most significant adverse eff ects on the economic growth. Re- sults also indicate that property taxes can positiv ely stimulate economic growth rate. There is a certain contradiction between our result s and majority of similar empirical studies.

Název v anglickém jazyce

Tax Burden and Economic Growth in OECD Countries: Two Indicators Comparison

Popis výsledku anglicky

The aim of this paper is to examine possible effect s of tax burden on real economic growth in 32 OECD countries. The research is focused on individual components of two tax burden indicators. A tax quot a is used in most of the similar studies and World Tax Index is an alternative. Inst ead of concentrating on the ag- gregate effects of tax burden, we rather focus on t he effects of individual taxes in both indicators. These individual indicators are se parately added into the augmented endogenous growth model with physical capital appro ximation as well as other con- trol variables. The dynamic panel regression is use d as a method to analyze any tax burden effects in a time period of 2000-2013. Main findings of this paper are that product taxes show the most significant adverse eff ects on the economic growth. Re- sults also indicate that property taxes can positiv ely stimulate economic growth rate. There is a certain contradiction between our result s and majority of similar empirical studies.

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

34th International Conference Mathematical Methods in Economics 2016

ISBN

9788074942969

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

928-933

Název nakladatele

Technical University of Liberec

Místo vydání

Liberec

Místo konání akce

Liberec

Datum konání akce

6. 9. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000385239500159