The Influence of Taxation and Government Expenditure on the Economic Growth in the OECD Countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86084698" target="_blank" >RIV/61989100:27510/12:86084698 - 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

The Influence of Taxation and Government Expenditure on the Economic Growth in the OECD Countries

Popis výsledku v původním jazyce

The paper explores the impact of taxation and government spending on economic growth in a group of OECD countries in 2005-2010. To approximate the level of taxation, the traditional tax quota and the alternative WTI indicator are used. The empirical analysis results diverge from economic theory, especially as regards the impact of economic growth on the level of government spending. It has been found that countries with a high proportion of direct taxes in their tax mix suffer more damage to their economic growth than countries with a preference for indirect taxes. Furthermore, corporate taxes, when approximating taxation through the tax quota, do not uphold the theory of significant negative impact of corporate taxation on economic growth. However, measuring the tax burden on corporations through the WTI, the negative effects are already apparent. The positive effect of government spending on economic growth and the persistence of economic growth has also been proven, which is consist

Název v anglickém jazyce

The Influence of Taxation and Government Expenditure on the Economic Growth in the OECD Countries

Popis výsledku anglicky

The paper explores the impact of taxation and government spending on economic growth in a group of OECD countries in 2005-2010. To approximate the level of taxation, the traditional tax quota and the alternative WTI indicator are used. The empirical analysis results diverge from economic theory, especially as regards the impact of economic growth on the level of government spending. It has been found that countries with a high proportion of direct taxes in their tax mix suffer more damage to their economic growth than countries with a preference for indirect taxes. Furthermore, corporate taxes, when approximating taxation through the tax quota, do not uphold the theory of significant negative impact of corporate taxation on economic growth. However, measuring the tax burden on corporations through the WTI, the negative effects are already apparent. The positive effect of government spending on economic growth and the persistence of economic growth has also been proven, which is consist

Druh

D - Stať ve sborníku

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

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

Taxes in the World : [Trojanovice, 13.-14.12.2012]

ISBN

978-80-248-2902-9

ISSN

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e-ISSN

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Počet stran výsledku

15

Strana od-do

51-65

Název nakladatele

VŠB - Technická univerzita Ostrava

Místo vydání

Ostrava

Místo konání akce

Trojanovice

Datum konání akce

13. 12. 2012

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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