Shift in tax burden and its impact on economic growth in the European Union

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F13%3A%230002160" target="_blank" >RIV/47813059:19520/13:#0002160 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.11118/actaun201361041153" target="_blank" >http://dx.doi.org/10.11118/actaun201361041153</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201361041153" target="_blank" >10.11118/actaun201361041153</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Shift in tax burden and its impact on economic growth in the European Union

Popis výsledku v původním jazyce

This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments' tax measure aims to consolidate public finance and promote an economic growth. The articleprovides empirical evidence on a shift in a tax burden and its structure and analyzes the effects of shift in tax burden on economic growth in the EU. It is used the Eurostat definition to categorize tax burden by economic functions and implicit rates of consumption, labour and capital are investigated. The analysis is based on annual data of the EU member states in a period 1995--2010. On average, labour taxes have decreased by 1.9 p.p., capital taxes have also decreased -- by 2.1 p.p., but consumption taxes have mildly increased by 0.4 p.p. in the European Union in a period 1995--2010. Pairwise Granger Causality Test was used for examining relations between economic growth and tax burden by economic functions in short-term. Results c

Název v anglickém jazyce

Shift in tax burden and its impact on economic growth in the European Union

Popis výsledku anglicky

This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments' tax measure aims to consolidate public finance and promote an economic growth. The articleprovides empirical evidence on a shift in a tax burden and its structure and analyzes the effects of shift in tax burden on economic growth in the EU. It is used the Eurostat definition to categorize tax burden by economic functions and implicit rates of consumption, labour and capital are investigated. The analysis is based on annual data of the EU member states in a period 1995--2010. On average, labour taxes have decreased by 1.9 p.p., capital taxes have also decreased -- by 2.1 p.p., but consumption taxes have mildly increased by 0.4 p.p. in the European Union in a period 1995--2010. Pairwise Granger Causality Test was used for examining relations between economic growth and tax burden by economic functions in short-term. Results c

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GAP403%2F11%2F2073" target="_blank" >GAP403/11/2073: Procykličnost finančních trhů, bubliny v cenách aktiv a makroprudenční regulace</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

ACTA UNIVERSITATIS AGRICULTURAE ET SILVICULTURAE MENDELIANAE BRUNENSIS

ISSN

1211-8516

e-ISSN

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Svazek periodika

61

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

1153-1160

Kód UT WoS článku

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EID výsledku v databázi Scopus

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