How does Tax Uncertainty Influence Economic Growth?

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

How does Tax Uncertainty Influence Economic Growth?

Popis výsledku v původním jazyce

The issue of uncertainty or volatility of taxation is very often omitted in empirical economic literature. Usually, only the influence of level taxation on economic growth is the influence of level of taxation on economic growth is evaluated. Therefore the aim of the paper is to evaluate the effect of taxation and its volatility on economic growth in OECD countries for the period the period 2000-2010. Relationship between these variables is explored by dynamic panel regression. The taxation is expressedby traditional tax quota and also by the World Tax Index - designed by the authors of the article. From our results, it is obvious that tax uncertainty expressed by tax quota is positively connected to the economic growth which is contradicting to the theoretical assumption. Anyway, the use of the World Tax Index shows the negative impact of tax uncertainty on economic growth in OECD countries. This means that the World Tax Index seems to be more appropriate approximate of the level of

Název v anglickém jazyce

How does Tax Uncertainty Influence Economic Growth?

Popis výsledku anglicky

The issue of uncertainty or volatility of taxation is very often omitted in empirical economic literature. Usually, only the influence of level taxation on economic growth is the influence of level of taxation on economic growth is evaluated. Therefore the aim of the paper is to evaluate the effect of taxation and its volatility on economic growth in OECD countries for the period the period 2000-2010. Relationship between these variables is explored by dynamic panel regression. The taxation is expressedby traditional tax quota and also by the World Tax Index - designed by the authors of the article. From our results, it is obvious that tax uncertainty expressed by tax quota is positively connected to the economic growth which is contradicting to the theoretical assumption. Anyway, the use of the World Tax Index shows the negative impact of tax uncertainty on economic growth in OECD countries. This means that the World Tax Index seems to be more appropriate approximate of the level of

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

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

The 8th International Days of Statistics and Economics : conference proceedings : September 11-13, 2014, Prague, Czech Republic

ISBN

978-80-87990-02-5

ISSN

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e-ISSN

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Počet stran výsledku

12

Strana od-do

908-919

Název nakladatele

Melandrium

Místo vydání

Slaný

Místo konání akce

Praha

Datum konání akce

11. 9. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000350226700089