How Fare are We from Slippery Slope? Laffer Curve for V4

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086830" target="_blank" >RIV/61989100:27510/13:86086830 - 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

How Fare are We from Slippery Slope? Laffer Curve for V4

Popis výsledku v původním jazyce

The goal of this paper is to examine the shape of the Laffer curve quantitatively for V4 countries. Variable representing corporate taxation is approximated by effective corporate tax rates (marginal, average) and world tax index. Within analysis Lafferpoint is estimated. The analysis is based on average and marginal effective corporate tax rate which are available for 1998?2011 period; and on world tax index which is available for 2000?2011 period. Corporate Laffer curve estimation is based on the Pooled Least Squares method and regression analysis of panel data respectively. It is found that the Laffer curve validity is relevant for average effective tax rate delayed for three periods. Based on used methods it was also confirmed that WTI and MTR cannot be considered as a tool appropriate for Laffer curve estimation within V4 member countries.

Název v anglickém jazyce

How Fare are We from Slippery Slope? Laffer Curve for V4

Popis výsledku anglicky

The goal of this paper is to examine the shape of the Laffer curve quantitatively for V4 countries. Variable representing corporate taxation is approximated by effective corporate tax rates (marginal, average) and world tax index. Within analysis Lafferpoint is estimated. The analysis is based on average and marginal effective corporate tax rate which are available for 1998?2011 period; and on world tax index which is available for 2000?2011 period. Corporate Laffer curve estimation is based on the Pooled Least Squares method and regression analysis of panel data respectively. It is found that the Laffer curve validity is relevant for average effective tax rate delayed for three periods. Based on used methods it was also confirmed that WTI and MTR cannot be considered as a tool appropriate for Laffer curve estimation within V4 member countries.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/EE2.3.20.0296" target="_blank" >EE2.3.20.0296: Výzkumný tým pro modelování ekonomických a finančních procesů na VŠB-TU Ostrava</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>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

Taxes in the World : 3rd International Scientific Conference : proceedings : [Ostravice, 12.-13.12.2013]

ISBN

978-80-248-3133-6

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

13-22

Název nakladatele

VŠB-Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostravice

Datum konání akce

12. 12. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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