The Impact of Taxation on Economic Growth: Case Study of OECD Countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090755" target="_blank" >RIV/61989100:27510/14:86090755 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1515/revecp-2015-0002" target="_blank" >http://dx.doi.org/10.1515/revecp-2015-0002</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1515/revecp-2015-0002" target="_blank" >10.1515/revecp-2015-0002</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Impact of Taxation on Economic Growth: Case Study of OECD Countries

Popis výsledku v původním jazyce

The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000 - 2011. The impact of taxation is integrated into growth models by its impact on the individual growth variables, which are capital accumulation and investment, human capital and technology. The analysis in this paper is based on extended neoclassical growth model of Mankiw, Romer and Weil (1992), and for the verification of relation between taxation and economic growth the panel regression method is used. The taxation rate itself is not approximated only by traditional tax quota, which is characteristic by many insufficiencies, but also by the alternative World Tax Index whichcombines hard and soft data. It is evident from the results of both analyses that corporate taxation followed by personal income taxes and social security contribution are the most harmful for economic growth. Concurrently, in case of th

Název v anglickém jazyce

The Impact of Taxation on Economic Growth: Case Study of OECD Countries

Popis výsledku anglicky

The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000 - 2011. The impact of taxation is integrated into growth models by its impact on the individual growth variables, which are capital accumulation and investment, human capital and technology. The analysis in this paper is based on extended neoclassical growth model of Mankiw, Romer and Weil (1992), and for the verification of relation between taxation and economic growth the panel regression method is used. The taxation rate itself is not approximated only by traditional tax quota, which is characteristic by many insufficiencies, but also by the alternative World Tax Index whichcombines hard and soft data. It is evident from the results of both analyses that corporate taxation followed by personal income taxes and social security contribution are the most harmful for economic growth. Concurrently, in case of th

Druh

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

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Review of Economic Perspectives

ISSN

1804-1663

e-ISSN

—

Svazek periodika

14

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

20

Strana od-do

309-328

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-84922545653