The Impact of the Tax Burden on the Living Standard

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086835" target="_blank" >RIV/61989100:27510/13:86086835 - 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

The Impact of the Tax Burden on the Living Standard

Popis výsledku v původním jazyce

In the article, the Instrumental Variables Method (IVM) is used to describe the interaction among taxation and economic growth in the OECD countries. The analysis aims to verify the negative effect, suggested by economic theory, of the effective tax burden on economic growth. Inasmuch as the Tax Quota, that is standardly used to approximate the tax burden, brings some shortcomings that call the results of empirical analyzes into question, the authors also present the WTI ? World Tax Index. Above all, the results show that (i) taxation has a significantly negative impact on economic growth, both when measuring the tax burden using the tax quota, and when using the alternative WTI tax burden index; (ii) use of the WTI generally allows to prove more significantly and clearly the negative effect of taxation in case of particular types of taxes, which is not possible using the tax quota.

Název v anglickém jazyce

The Impact of the Tax Burden on the Living Standard

Popis výsledku anglicky

In the article, the Instrumental Variables Method (IVM) is used to describe the interaction among taxation and economic growth in the OECD countries. The analysis aims to verify the negative effect, suggested by economic theory, of the effective tax burden on economic growth. Inasmuch as the Tax Quota, that is standardly used to approximate the tax burden, brings some shortcomings that call the results of empirical analyzes into question, the authors also present the WTI ? World Tax Index. Above all, the results show that (i) taxation has a significantly negative impact on economic growth, both when measuring the tax burden using the tax quota, and when using the alternative WTI tax burden index; (ii) use of the WTI generally allows to prove more significantly and clearly the negative effect of taxation in case of particular types of taxes, which is not possible using the tax quota.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

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 periodika

Ekonomický časopis

ISSN

0013-3035

e-ISSN

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Svazek periodika

61

Číslo periodika v rámci svazku

9

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

12

Strana od-do

951-962

Kód UT WoS článku

000329259800005

EID výsledku v databázi Scopus

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