Tax Shift by Economic Functions and Its Effect 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%2F15%3A%230003692" target="_blank" >RIV/47813059:19520/15:#0003692 - isvavai.cz</a>

Výsledek na webu

<a href="http://acta.mendelu.cz/63/6/2127/" target="_blank" >http://acta.mendelu.cz/63/6/2127/</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201563062127" target="_blank" >10.11118/actaun201563062127</a>

Jazyk výsledku

čeština

Název v původním jazyce

Tax Shift by Economic Functions and Its Effect on Economic Growth in the European Union

Popis výsledku v původním jazyce

The aim of the paper is to examine effects of a tax shift on economic growth and provide a direct empirical evidence in the European Union (EU). It is used the Eurostat´s definition to categorize tax burden by economic functions and implicit tax rates ofconsumption, labour and capital are investigated. First, paper summarizes main development of a tax shift in a whole EU till 2014 and followed empirical analysis is based on annual panel data of 22 EU Member States in years 1995-2012 (time span is divided into a pre-crisis and a post-crisis period). Explanatory variables are not examined in individual regressions, but the study newly uses Generalized Method of Moments. For a model specification, Dynamic Panel Data Model Wizard is applied. Results confirm positive and statistically significant impact of consumption taxes and weaker but negative effect of labour taxation on economic growth. In a post-crisis period, findings report raising labour taxes as the strongest and the only signif

Název v anglickém jazyce

Tax Shift by Economic Functions and Its Effect on Economic Growth in the European Union

Popis výsledku anglicky

The aim of the paper is to examine effects of a tax shift on economic growth and provide a direct empirical evidence in the European Union (EU). It is used the Eurostat´s definition to categorize tax burden by economic functions and implicit tax rates ofconsumption, labour and capital are investigated. First, paper summarizes main development of a tax shift in a whole EU till 2014 and followed empirical analysis is based on annual panel data of 22 EU Member States in years 1995-2012 (time span is divided into a pre-crisis and a post-crisis period). Explanatory variables are not examined in individual regressions, but the study newly uses Generalized Method of Moments. For a model specification, Dynamic Panel Data Model Wizard is applied. Results confirm positive and statistically significant impact of consumption taxes and weaker but negative effect of labour taxation on economic growth. In a post-crisis period, findings report raising labour taxes as the strongest and the only signif

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

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

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

63

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

2127-2135

Kód UT WoS článku

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EID výsledku v databázi Scopus

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