Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86084700" target="_blank" >RIV/61989100:27510/12:86084700 - 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

Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD

Popis výsledku v původním jazyce

The aim of this paper is to find out whether government spending is affected by the size of taxation and economic growth. Results for a part of panel VAR model are presented. In the model, data for OECD countries for the years 2005 - 2010 are used. It has been shown that taxation has a statistically significant positive impact on government spending, if we approximate taxation through the tax quota. However, if WTI is used to measure the tax burden, increasing effective taxation is, conversely, reflected in declining government spending, which can be attributed to legal tax evasion or the crowding out effect associated with declining tax revenues within the meaning of the Laffer curve. Moreover, in countries with a large share of distortionary taxes, the positive effects of increasing the tax quota become smaller, and conversely, the negative effects of an increasing tax burden are partially eliminated, since these countries, characterised by high direct tax yields, probably suffer fro

Název v anglickém jazyce

Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD

Popis výsledku anglicky

The aim of this paper is to find out whether government spending is affected by the size of taxation and economic growth. Results for a part of panel VAR model are presented. In the model, data for OECD countries for the years 2005 - 2010 are used. It has been shown that taxation has a statistically significant positive impact on government spending, if we approximate taxation through the tax quota. However, if WTI is used to measure the tax burden, increasing effective taxation is, conversely, reflected in declining government spending, which can be attributed to legal tax evasion or the crowding out effect associated with declining tax revenues within the meaning of the Laffer curve. Moreover, in countries with a large share of distortionary taxes, the positive effects of increasing the tax quota become smaller, and conversely, the negative effects of an increasing tax burden are partially eliminated, since these countries, characterised by high direct tax yields, probably suffer fro

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

9

Strana od-do

85-93

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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