Optimal tax mix in OECD countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00094071" target="_blank" >RIV/00216224:14560/16:00094071 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Optimal tax mix in OECD countries

Popis výsledku v původním jazyce

Tax revenues are unparalleled source of income in volume for any government but can also represent significant burden for taxpayers. Therefore to achieve the optimal tax structure should be essential for any policy maker. Aim of this paper is to empirically examine tax structure in OECD countries and how it can affect a long-term economic growth of these countries. The tax structure is measured as a ratio of direct and indirect taxes in this analysis. Fixed-effect panel regression with time effects was used as a method of estimation. Annual data in period 1991-2014 from 34 OECD countries were used and were transformed to 5 year averages. Results however did not show any significant effect of the tax structure on economic growth. The only significant result was a negative relationship between tax quota and GDP per capita growth rate.

Název v anglickém jazyce

Optimal tax mix in OECD countries

Popis výsledku anglicky

Tax revenues are unparalleled source of income in volume for any government but can also represent significant burden for taxpayers. Therefore to achieve the optimal tax structure should be essential for any policy maker. Aim of this paper is to empirically examine tax structure in OECD countries and how it can affect a long-term economic growth of these countries. The tax structure is measured as a ratio of direct and indirect taxes in this analysis. Fixed-effect panel regression with time effects was used as a method of estimation. Annual data in period 1991-2014 from 34 OECD countries were used and were transformed to 5 year averages. Results however did not show any significant effect of the tax structure on economic growth. The only significant result was a negative relationship between tax quota and GDP per capita growth rate.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

—

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

6th International Scientific Conference TAXES IN THE WORLD

ISBN

9788090540521

ISSN

—

e-ISSN

—

Počet stran výsledku

11

Strana od-do

175-185

Název nakladatele

European Association Comenius - EACO a VSEO

Místo vydání

Ostrava

Místo konání akce

Krakow

Datum konání akce

1. 1. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—