Labour Taxation and its Impact on Economic Growth – Complex Analysis

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F18%3AN0000001" target="_blank" >RIV/25840886:_____/18:N0000001 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.2478/danb-2018-0004" target="_blank" >http://dx.doi.org/10.2478/danb-2018-0004</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/danb-2018-0004" target="_blank" >10.2478/danb-2018-0004</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Labour Taxation and its Impact on Economic Growth – Complex Analysis

Popis výsledku v původním jazyce

Aim of the article is to provide a complex analysis of labour taxation impact on economic growth in OECD countries. As main approximators of taxation implicit tax rates and World Tax Index are used. Methods and tests of dynamic panel regression with Arellano-Bond estimator are used from the methodological point of view. From the results of complex analysis, it is evident that there exists a non-linear relationship between tax revenues (implicit tax rates, world tax index) and tax burden (tax rates). There also exists negative relationship between labour taxation and economic growth and the impact of labour taxation is the most harmful for economic growth. Therefore, in an effort to stimulate economic growth labour taxation expressed by personal income taxes and social security contributions should be reduced.

Název v anglickém jazyce

Labour Taxation and its Impact on Economic Growth – Complex Analysis

Popis výsledku anglicky

Aim of the article is to provide a complex analysis of labour taxation impact on economic growth in OECD countries. As main approximators of taxation implicit tax rates and World Tax Index are used. Methods and tests of dynamic panel regression with Arellano-Bond estimator are used from the methodological point of view. From the results of complex analysis, it is evident that there exists a non-linear relationship between tax revenues (implicit tax rates, world tax index) and tax burden (tax rates). There also exists negative relationship between labour taxation and economic growth and the impact of labour taxation is the most harmful for economic growth. Therefore, in an effort to stimulate economic growth labour taxation expressed by personal income taxes and social security contributions should be reduced.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název periodika

Danube – Law, Economics and Social Issues Review

ISSN

1804-6746

e-ISSN

—

Svazek periodika

9

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

DE - Spolková republika Německo

Počet stran výsledku

13

Strana od-do

49-61

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85048349655