Does the Corporate Taxation Reduce Economic Growth?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086823" target="_blank" >RIV/61989100:27510/13:86086823 - 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

Does the Corporate Taxation Reduce Economic Growth?

Popis výsledku v původním jazyce

On the expert level the issue of the corporate taxation belongs to the most discussed in the context of its impact on the selected macroeconomic variables. That is the reason why the aim of the article is to verify the hypothesis of the existence of a negative relationship between the corporate taxation and the economic growth on OECD countries for the time interval 2000 - 2011. To verify the causality between these variables there are used methods and tests of panel regression. As approximators of thecorporate tax burden there will be considered tax quota on the capital and World Tax Index. In the case of the tax quota on capital there was not confirmed the negative relationship with the economic growth, which can be explained by the Laffer curve andalso by the shortcomings of tax quota as an indicator of taxation. In the case of World Tax Index and its impact on the economic growth there was proven the negative dependence.

Název v anglickém jazyce

Does the Corporate Taxation Reduce Economic Growth?

Popis výsledku anglicky

On the expert level the issue of the corporate taxation belongs to the most discussed in the context of its impact on the selected macroeconomic variables. That is the reason why the aim of the article is to verify the hypothesis of the existence of a negative relationship between the corporate taxation and the economic growth on OECD countries for the time interval 2000 - 2011. To verify the causality between these variables there are used methods and tests of panel regression. As approximators of thecorporate tax burden there will be considered tax quota on the capital and World Tax Index. In the case of the tax quota on capital there was not confirmed the negative relationship with the economic growth, which can be explained by the Laffer curve andalso by the shortcomings of tax quota as an indicator of taxation. In the case of World Tax Index and its impact on the economic growth there was proven the negative dependence.

Druh

D - Stať ve sborníku

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

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 11th International Conference Economic Policy in the European Union Member Countries : [18.-20. September 2013, Ostrava]

ISBN

978-80-248-3095-7

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

197-204

Název nakladatele

VŠB-Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

18. 9. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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