World Tax Index: Methodology and Data

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86084667" target="_blank" >RIV/61989100:27510/12:86084667 - 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

World Tax Index: Methodology and Data

Popis výsledku v původním jazyce

The article presents an indicator of tax burden that can be used as an alternative to tax quota, or implicit tax rates in macroeconomic analyses. It is called WTI ? World Tax Index, which is an overall multi-criteria index that was constructed by authorson the basis of hard as well as soft data. The soft data expresses Qualified Expert Opinion that was gained through a large-scale questionnaire survey carried out among tax specialists from all OECD countries. The WTI consists of several sub-indices that deal with different groups of taxes, which are basically consistent with the classification according to the OECD. In the paper, values of WTI and its components for the period of 2005?2010 for all OECD countries are presented. Based on a comparison ofthe WTI with the tax quota, we found that the tax quota can be quite a good indicator of the real tax burden for some types of taxes. But we also show that the use of the tax quota for measuring the tax burden may be highly problematic i

Název v anglickém jazyce

World Tax Index: Methodology and Data

Popis výsledku anglicky

The article presents an indicator of tax burden that can be used as an alternative to tax quota, or implicit tax rates in macroeconomic analyses. It is called WTI ? World Tax Index, which is an overall multi-criteria index that was constructed by authorson the basis of hard as well as soft data. The soft data expresses Qualified Expert Opinion that was gained through a large-scale questionnaire survey carried out among tax specialists from all OECD countries. The WTI consists of several sub-indices that deal with different groups of taxes, which are basically consistent with the classification according to the OECD. In the paper, values of WTI and its components for the period of 2005?2010 for all OECD countries are presented. Based on a comparison ofthe WTI with the tax quota, we found that the tax quota can be quite a good indicator of the real tax burden for some types of taxes. But we also show that the use of the tax quota for measuring the tax burden may be highly problematic i

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

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název periodika

DANUBE: Law and Economics Review

ISSN

1804-6746

e-ISSN

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Svazek periodika

3

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

15

Strana od-do

19-33

Kód UT WoS článku

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EID výsledku v databázi Scopus

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