The Issue of Using Tax Quota in the Growth Empiricism

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

The Issue of Using Tax Quota in the Growth Empiricism

Popis výsledku v původním jazyce

Tax quota is one of the most applied indicators of tax burden in macroeconomic models, especially in the models of long-term economic growth. Its use, however, has a number of shortcomings. Thus the aim of the paper is to show whether the tax quota is asuitable approximator of tax burden or not. For the comparison, the World Tax Index (WTI) is used, which is an overall multicriteria indicator that combines hard and soft data to express the real tax burden of economic entities. The results of panel dataestimations show that the tax quota is not suitable for tax burden approximation, especially in case of corporate taxes and value added type taxes. They also show that corporate tax burden negatively influence long-term economic growth, as suggested byeconomic theory.

Název v anglickém jazyce

The Issue of Using Tax Quota in the Growth Empiricism

Popis výsledku anglicky

Tax quota is one of the most applied indicators of tax burden in macroeconomic models, especially in the models of long-term economic growth. Its use, however, has a number of shortcomings. Thus the aim of the paper is to show whether the tax quota is asuitable approximator of tax burden or not. For the comparison, the World Tax Index (WTI) is used, which is an overall multicriteria indicator that combines hard and soft data to express the real tax burden of economic entities. The results of panel dataestimations show that the tax quota is not suitable for tax burden approximation, especially in case of corporate taxes and value added type taxes. They also show that corporate tax burden negatively influence long-term economic growth, as suggested byeconomic theory.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

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 10th International Scientific Conference Economic Policy in the European Union Member Countries : selected papers : September 19-21, 2012, Vendryně, Czech Republic

ISBN

978-80-7248-788-2

ISSN

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e-ISSN

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Počet stran výsledku

16

Strana od-do

145-160

Název nakladatele

Silesian University in Opava, School of Business Administration in Karviná

Místo vydání

Karviná

Místo konání akce

Vendryně

Datum konání akce

19. 9. 2012

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000317528400015