TAX POLICY EFFICIENCY IN OECD
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086825" target="_blank" >RIV/61989100:27510/13:86086825 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
TAX POLICY EFFICIENCY IN OECD
Popis výsledku v původním jazyce
Fiscal or tax policy efficiency is primarily determined by the policy horizion and corresponding lag, which is not a common object of interest in contemporary economic literature. The aim of the paper is thus to determine the optimal tax policy horizon,and its strongest impact on economic growth in OECD countries, according to the overall tax burden and individual types of taxes. From a methodological point of view, the dynamic panel model is used. The taxation in the model is approximated by he standard tax quota as well as by an alternative World Tax Index (WTI). The results confirm the economic theory about the negative impact of taxes on growth and show that the tax policy influences the growth the strongest with the 2-year lag. In addition, it isshown that even with a lag of three years, the effects are still very strong and thus the horizon of fiscal policy is rather between 2?3 years. This is also confirmed for the particular types of taxes with the exception of VAT that exhib
Název v anglickém jazyce
TAX POLICY EFFICIENCY IN OECD
Popis výsledku anglicky
Fiscal or tax policy efficiency is primarily determined by the policy horizion and corresponding lag, which is not a common object of interest in contemporary economic literature. The aim of the paper is thus to determine the optimal tax policy horizon,and its strongest impact on economic growth in OECD countries, according to the overall tax burden and individual types of taxes. From a methodological point of view, the dynamic panel model is used. The taxation in the model is approximated by he standard tax quota as well as by an alternative World Tax Index (WTI). The results confirm the economic theory about the negative impact of taxes on growth and show that the tax policy influences the growth the strongest with the 2-year lag. In addition, it isshown that even with a lag of three years, the effects are still very strong and thus the horizon of fiscal policy is rather between 2?3 years. This is also confirmed for the particular types of taxes with the exception of VAT that exhib
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
AH - Ekonomie
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2013
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
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
14
Strana od-do
126-139
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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