Taxation of Corporations and Their Impact on Economic Growth: The Case of EU Countries.

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86083061" target="_blank" >RIV/61989100:27510/12:86083061 - 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 of Corporations and Their Impact on Economic Growth: The Case of EU Countries.

Popis výsledku v původním jazyce

One of the most debated questions in economy is the relationship between tax rates and economic growth. Especially taxation of corporations has great importance because a corporate tax base is quite a mobile factor of production and simultaneously the tax competition is currently still tougher due to required economic development particularly in the context of the economic crisis. Based on the available literature, we can deductively derive and suppose an inverse relationship between tax burden and economic growth; on the other side, the degree of correlation is not so obvious. The aim of this article is to verify the expected negative relationship between corporate taxation and long-term economic growth in the sample countries. This analysis is basedon the neoclassical growth model extended with human capital. Furthermore, the model associated with the variable reflecting the different possibilities to measure the tax burden on corporations, especially tax quota separated on income t

Název v anglickém jazyce

Taxation of Corporations and Their Impact on Economic Growth: The Case of EU Countries.

Popis výsledku anglicky

One of the most debated questions in economy is the relationship between tax rates and economic growth. Especially taxation of corporations has great importance because a corporate tax base is quite a mobile factor of production and simultaneously the tax competition is currently still tougher due to required economic development particularly in the context of the economic crisis. Based on the available literature, we can deductively derive and suppose an inverse relationship between tax burden and economic growth; on the other side, the degree of correlation is not so obvious. The aim of this article is to verify the expected negative relationship between corporate taxation and long-term economic growth in the sample countries. This analysis is basedon the neoclassical growth model extended with human capital. Furthermore, the model associated with the variable reflecting the different possibilities to measure the tax burden on corporations, especially tax quota separated on income t

Druh

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

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název periodika

Journal of Competitiveness

ISSN

1804-171X

e-ISSN

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Svazek periodika

4

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

13

Strana od-do

96-108

Kód UT WoS článku

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EID výsledku v databázi Scopus

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