Can Tax Policy Contribute to the Crisis?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F14%3A%230002556" target="_blank" >RIV/47813059:19520/14:#0002556 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.7763/JOEBM.2014.V2.111" target="_blank" >http://dx.doi.org/10.7763/JOEBM.2014.V2.111</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.7763/JOEBM.2014.V2.111" target="_blank" >10.7763/JOEBM.2014.V2.111</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Can Tax Policy Contribute to the Crisis?

Popis výsledku v původním jazyce

The discussion about causes of financial and economic crisis has focused also on tax consequences and measures. Taxes have not generated the crisis, but some aspects of tax policy may have led to increased risk-taking and indebtedness of banks, households and companies. Tax incentives may indeed the behaviour of economic agents, leading them to wrong economic decisions. The aim of the paper is to review main channels through which the tax policy and tax distorsion can affect financial markets and financial stability. Attention is focused mainly on taxation of financial institutions, tax reliefs for housing and for capital gains, tax preference for corporate debt financing. This paper examines last development and also current regulation and tax measures realized by policy makers and European Commission with the goal to prevent future crises. The paper employs standard methods of scientific paper; e.g. the method of description, induction, comparative analysis or synthesis.

Název v anglickém jazyce

Can Tax Policy Contribute to the Crisis?

Popis výsledku anglicky

The discussion about causes of financial and economic crisis has focused also on tax consequences and measures. Taxes have not generated the crisis, but some aspects of tax policy may have led to increased risk-taking and indebtedness of banks, households and companies. Tax incentives may indeed the behaviour of economic agents, leading them to wrong economic decisions. The aim of the paper is to review main channels through which the tax policy and tax distorsion can affect financial markets and financial stability. Attention is focused mainly on taxation of financial institutions, tax reliefs for housing and for capital gains, tax preference for corporate debt financing. This paper examines last development and also current regulation and tax measures realized by policy makers and European Commission with the goal to prevent future crises. The paper employs standard methods of scientific paper; e.g. the method of description, induction, comparative analysis or synthesis.

Druh

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

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

—

Návaznosti

O - Projekt operacniho programu

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název periodika

Journal of Economics, Business and Management

ISSN

2301-3567

e-ISSN

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Svazek periodika

2

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

SG - Singapurská republika

Počet stran výsledku

5

Strana od-do

125-129

Kód UT WoS článku

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EID výsledku v databázi Scopus

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