Labour Taxation Impact on Economic Growth: Dynamic Panel Regression

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

Labour Taxation Impact on Economic Growth: Dynamic Panel Regression

Popis výsledku v původním jazyce

Aim of the article is to verify the impact of labour taxation on economic growth in OECD for time period 2000-2012 with application of dynamic panel regression model and implicit tax rates. From the methodological point of view the methods and tests of dynamic panel regression with Arellano-Bond estimator were used. From the empirical results it is evident (1) there exists a non-linear relationship between tax revenues (implicit tax rates) and tax burden (tax rates) (2) labour taxation negatively affects economic growth. There was also proven the hypothesis that labour taxation impact on economic growth is enhanced by its connection with labour market, because from the quantitative point of view it was the most negative. It is possible to state that labour taxation in OECD should be reduced in an effort to stimulate economic growth.

Název v anglickém jazyce

Labour Taxation Impact on Economic Growth: Dynamic Panel Regression

Popis výsledku anglicky

Aim of the article is to verify the impact of labour taxation on economic growth in OECD for time period 2000-2012 with application of dynamic panel regression model and implicit tax rates. From the methodological point of view the methods and tests of dynamic panel regression with Arellano-Bond estimator were used. From the empirical results it is evident (1) there exists a non-linear relationship between tax revenues (implicit tax rates) and tax burden (tax rates) (2) labour taxation negatively affects economic growth. There was also proven the hypothesis that labour taxation impact on economic growth is enhanced by its connection with labour market, because from the quantitative point of view it was the most negative. It is possible to state that labour taxation in OECD should be reduced in an effort to stimulate 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

Proceedings of the 13th International Conference "ECONOMIC POLICY IN THE EUROPEAN UNION MEMBER COUNTRIES"

ISBN

978-80-248-3796-3

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

327-335

Název nakladatele

Vysoká škola báňská - Technická univerzita Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

2. 9. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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