CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE?

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE?

Popis výsledku v původním jazyce

This paper aims to determine the optimal tax policy horizon in case of the corporate taxation, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the study is based on a dynamic panel model, which uses data for OECD countries for 2000-2010. The corporate taxation in the model is approximated with an appropriate tax quota and also with an appropriate part of the World tax Index. When analysing the optimal tax policy horizon concerning the corporate taxation, it was found that its effect is strongest in the case of a two-year lag. The lag must be taken into account in case of corporate taxation changes. This does not concern only the changes in statutory tax rates, but also other factors including progressivity of tax rates, administration costs, tax deductibility of costs, or possibilities to get tax investment incentives.

Název v anglickém jazyce

CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE?

Popis výsledku anglicky

This paper aims to determine the optimal tax policy horizon in case of the corporate taxation, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the study is based on a dynamic panel model, which uses data for OECD countries for 2000-2010. The corporate taxation in the model is approximated with an appropriate tax quota and also with an appropriate part of the World tax Index. When analysing the optimal tax policy horizon concerning the corporate taxation, it was found that its effect is strongest in the case of a two-year lag. The lag must be taken into account in case of corporate taxation changes. This does not concern only the changes in statutory tax rates, but also other factors including progressivity of tax rates, administration costs, tax deductibility of costs, or possibilities to get tax investment incentives.

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

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

12

Strana od-do

1-12

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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