How political business cycle affects the implicit tax rates on labor and consumption in the EU?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26968631%3A_____%2F17%3AN0000016" target="_blank" >RIV/26968631:_____/17:N0000016 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/62156489:43110/17:43912890

Výsledek na webu

<a href="http://kvf.vse.cz/wp-content/uploads/2013/11/TPAVF-2017-final.pdf" target="_blank" >http://kvf.vse.cz/wp-content/uploads/2013/11/TPAVF-2017-final.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.18267/pr.2017.fin.2242.5" target="_blank" >10.18267/pr.2017.fin.2242.5</a>

Jazyk výsledku

angličtina

Název v původním jazyce

How political business cycle affects the implicit tax rates on labor and consumption in the EU?

Popis výsledku v původním jazyce

This paper deals with the influence of the political business cycle on implicit tax rates on labor and consumption in 28 EU countries between 2000 and 2012. The first aim of this paper was to analyze the development of implicit tax rates in relation to the timing of parliamentary election dates on a global level. Moreover, we focused on determining whether there are any differences in results between old and new European Union member states. Based on t-test we identified the effect of PBC in the case of new EU countries in both implicit tax rates, whereas we did not confirm it in old EU countries. Based on the results, we can conclude that the influence of PBC is more common in countries described as “new democracies”.

Název v anglickém jazyce

How political business cycle affects the implicit tax rates on labor and consumption in the EU?

Popis výsledku anglicky

This paper deals with the influence of the political business cycle on implicit tax rates on labor and consumption in 28 EU countries between 2000 and 2012. The first aim of this paper was to analyze the development of implicit tax rates in relation to the timing of parliamentary election dates on a global level. Moreover, we focused on determining whether there are any differences in results between old and new European Union member states. Based on t-test we identified the effect of PBC in the case of new EU countries in both implicit tax rates, whereas we did not confirm it in old EU countries. Based on the results, we can conclude that the influence of PBC is more common in countries described as “new democracies”.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

—

Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 22nd International Conference Theoretical and Practical Aspects of Public Finance 2017

ISBN

978-80-245-2242-5

ISSN

—

e-ISSN

—

Počet stran výsledku

7

Strana od-do

26-32

Název nakladatele

Nakladatelství Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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