Taxation, Human Capital and Economic Growth

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F09%3A00020674" target="_blank" >RIV/61989100:27510/09:00020674 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Taxation, Human Capital and Economic Growth

Popis výsledku v původním jazyce

The presented article named ?Taxation, Human Capital and Economic Growth? deals with very current issues affecting the analysis of the influence of the taxation level on the long-term economic growth and thus rightly through the channel, which describesthe determining influence of the human capital. The task of human capital accumulation in growth theories is especially significant for developed economies. The aim of this article is to describe the influence of tax progressive with the economic growth.. The human capital is, according to representatives of growth theories, even crucial as it eliminates, in a significant way, decreasing revenues from a marginal product of the physical capital. From the viewpoint of analysis of influence on taxation onhuman capital the attention is mainly focused on the negative effects of tax progressive. This causes tax distortions due to a lower return on human capital. The long-term economic growth decreases.

Název v anglickém jazyce

Taxation, Human Capital and Economic Growth

Popis výsledku anglicky

The presented article named ?Taxation, Human Capital and Economic Growth? deals with very current issues affecting the analysis of the influence of the taxation level on the long-term economic growth and thus rightly through the channel, which describesthe determining influence of the human capital. The task of human capital accumulation in growth theories is especially significant for developed economies. The aim of this article is to describe the influence of tax progressive with the economic growth.. The human capital is, according to representatives of growth theories, even crucial as it eliminates, in a significant way, decreasing revenues from a marginal product of the physical capital. From the viewpoint of analysis of influence on taxation onhuman capital the attention is mainly focused on the negative effects of tax progressive. This causes tax distortions due to a lower return on human capital. The long-term economic growth decreases.

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/GA402%2F08%2F0763" target="_blank" >GA402/08/0763: Daň z příjmu právnických osob v ČR a návrh legislativních změn v kontextu snah o harmonizaci v Evropské unii ve smyslu de lege ferenda</a><br>

Návaznosti

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

Rok uplatnění

2009

Kód důvěrnosti údajů

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

Název periodika

Věstník Vitebské státní univerzity

ISSN

2074-8566

e-ISSN

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Svazek periodika

9

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

BY - Běloruská republika

Počet stran výsledku

3

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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