Identifying Growth-Enhancing Tax Reforms in Advanced Countries Using World Tax Index Dataset

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Identifying Growth-Enhancing Tax Reforms in Advanced Countries Using World Tax Index Dataset

Popis výsledku v původním jazyce

One of the major economic reaction of the European union on Covid-19 was to create a programme called Next Generation EU. Due to the programme, national governments of member states should prepare and approve a set of reforms. Slovak government drafted a document labelled as Modern and successful Slovakia. The document has included a prepared public finance reform which among other things contains tax code changes which are presented as growth-enhancing. It takes basis from believing that some taxes are more growth-reducing than others. These are taxes mostly levied on labour and other productive doing. If there is a change within the structure of taxation, which goes from direct taxes to others, it should promote economic growth according to the arguments using in public debate. The goal of this paper is to identify such tax reforms employing a novel World Tax Index dataset in the cross-country sample in the period from 2000 to 2018.

Název v anglickém jazyce

Identifying Growth-Enhancing Tax Reforms in Advanced Countries Using World Tax Index Dataset

Popis výsledku anglicky

One of the major economic reaction of the European union on Covid-19 was to create a programme called Next Generation EU. Due to the programme, national governments of member states should prepare and approve a set of reforms. Slovak government drafted a document labelled as Modern and successful Slovakia. The document has included a prepared public finance reform which among other things contains tax code changes which are presented as growth-enhancing. It takes basis from believing that some taxes are more growth-reducing than others. These are taxes mostly levied on labour and other productive doing. If there is a change within the structure of taxation, which goes from direct taxes to others, it should promote economic growth according to the arguments using in public debate. The goal of this paper is to identify such tax reforms employing a novel World Tax Index dataset in the cross-country sample in the period from 2000 to 2018.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the International Scientific Conference ECONOMIC AND SOCIAL POLICY

ISBN

978-80-87291-29-0

ISSN

2571-1776

e-ISSN

2694-796X

Počet stran výsledku

11

Strana od-do

316-326

Název nakladatele

Vysoká škola PRIGO

Místo vydání

Havířov

Místo konání akce

Čeladná, Česká republika

Datum konání akce

7. 9. 2021

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

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