Taxes on Capital in Europe – Paired Regression Analysis

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F16%3A70417" target="_blank" >RIV/60460709:41110/16:70417 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1007/s11294-016-9566-z" target="_blank" >http://dx.doi.org/10.1007/s11294-016-9566-z</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/s11294-016-9566-z" target="_blank" >10.1007/s11294-016-9566-z</a>

Jazyk výsledku

čeština

Název v původním jazyce

Taxes on Capital in Europe – Paired Regression Analysis

Popis výsledku v původním jazyce

This research note addresses the relationship between the effective capital tax rate and capital tax revenues. We use time series data for tax collection, gross domestic product, tax quota, and implicit tax rates on capital. The tax quota is defined by tax collection divided by gross domestic product. Data are used to perform regression analyses that allow quantification of the relationship between the effective tax rate on capital changes and the capital tax quota, which represents relative tax collection. We apply regression analysis to cross-sectional data from the 23 European countries for which data on tax rates and tax quota are available. The data are drawn from the Eurostat database. The results of the regression analysis are tested and interpreted for every year specifically. We demonstrate that there is (stable and statistically significant) positive linear dependence between the implicit tax rate on capital and relative capital tax collection.

Název v anglickém jazyce

Taxes on Capital in Europe – Paired Regression Analysis

Popis výsledku anglicky

This research note addresses the relationship between the effective capital tax rate and capital tax revenues. We use time series data for tax collection, gross domestic product, tax quota, and implicit tax rates on capital. The tax quota is defined by tax collection divided by gross domestic product. Data are used to perform regression analyses that allow quantification of the relationship between the effective tax rate on capital changes and the capital tax quota, which represents relative tax collection. We apply regression analysis to cross-sectional data from the 23 European countries for which data on tax rates and tax quota are available. The data are drawn from the Eurostat database. The results of the regression analysis are tested and interpreted for every year specifically. We demonstrate that there is (stable and statistically significant) positive linear dependence between the implicit tax rate on capital and relative capital tax collection.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

International Advances in Economic Research

ISSN

1083-0898

e-ISSN

—

Svazek periodika

22

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

NL - Nizozemsko

Počet stran výsledku

2

Strana od-do

235-236

Kód UT WoS článku

000408735700012

EID výsledku v databázi Scopus

2-s2.0-84960117498