The appraisal of the possible impact of tax policy on the emergence of the last global financial crisis

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

The appraisal of the possible impact of tax policy on the emergence of the last global financial crisis

Popis výsledku v původním jazyce

The 2008 fi nancial crisis is the worst economic crisis since the Great Depression of 1929. This paper discusses the interactions between tax policy and this fi nancial crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis, investigates the effects of the tax system on the economic factors that triggered the fi nancial crisis and examines a few cases in which the tax regime interacted with these factors, reinforcing them. This applies particularly to tax preference for corporate debt fi nancing, taxation of fi nancial institutions, tax preference for housing and for capital gains, widespread use of tax havens, tax competition and tax advantageous performance-based remuneration of managers, that favours immediate achieving high performance of the company before securing its long-term perspective.

Název v anglickém jazyce

The appraisal of the possible impact of tax policy on the emergence of the last global financial crisis

Popis výsledku anglicky

The 2008 fi nancial crisis is the worst economic crisis since the Great Depression of 1929. This paper discusses the interactions between tax policy and this fi nancial crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis, investigates the effects of the tax system on the economic factors that triggered the fi nancial crisis and examines a few cases in which the tax regime interacted with these factors, reinforcing them. This applies particularly to tax preference for corporate debt fi nancing, taxation of fi nancial institutions, tax preference for housing and for capital gains, widespread use of tax havens, tax competition and tax advantageous performance-based remuneration of managers, that favours immediate achieving high performance of the company before securing its long-term perspective.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

O - Projekt operacniho programu

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 17 th International Conference New Role of Public Finance 2012

ISBN

978-80-7478-012-7

ISSN

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e-ISSN

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Počet stran výsledku

14

Strana od-do

38-51

Název nakladatele

Wolters Kluwer ČR, a.s.

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2012

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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