Not a Tax as a Tax: Tax Burden Indicators Revised

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

Not a Tax as a Tax: Tax Burden Indicators Revised

Popis výsledku v původním jazyce

Aim of the paper is (1) to verify the effect of different types of taxes on the economic growth in developed countries for time period 2000-2012 using different types of tax burden indicators to (2) show which one is the most suitable in similar analyses. There is an alternative tax burden approximator constructed for OECD countries called Adjusted Tax Quota that is used in empirical analysis, and from a methodological point of view, dynamic panel regression analysis is used. The empirical results showthat Adjusted Tax Quota is a suitable approximator and an important alternative to traditional tax quota or the World Tax Index. Furthermore there is confirmed the economic theory showing negative effects of taxation on economic growth and finally also different effects of different types of taxes on economic growth.

Název v anglickém jazyce

Not a Tax as a Tax: Tax Burden Indicators Revised

Popis výsledku anglicky

Aim of the paper is (1) to verify the effect of different types of taxes on the economic growth in developed countries for time period 2000-2012 using different types of tax burden indicators to (2) show which one is the most suitable in similar analyses. There is an alternative tax burden approximator constructed for OECD countries called Adjusted Tax Quota that is used in empirical analysis, and from a methodological point of view, dynamic panel regression analysis is used. The empirical results showthat Adjusted Tax Quota is a suitable approximator and an important alternative to traditional tax quota or the World Tax Index. Furthermore there is confirmed the economic theory showing negative effects of taxation on economic growth and finally also different effects of different types of taxes on economic growth.

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

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Innovation Vision 2020: from regional development sustainability to global economic growth : proceedings of the 25th International Business Information Management Association Conference : May 7-8, 2015, Amsterdam, Netherlands

ISBN

978-0-9860419-4-5

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

981-991

Název nakladatele

IBIMA

Místo vydání

Norristown

Místo konání akce

Amsterdam

Datum konání akce

7. 5. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000360508700100