The Effect of Direct Taxes on the Economic Growth

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094874" target="_blank" >RIV/61989100:27510/15:86094874 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Jazyk výsledku
angličtina
Název v původním jazyce
The Effect of Direct Taxes on the Economic Growth
Popis výsledku v původním jazyce
The aim of this paper is to assess the effect of tax burden in the EU members, which are also the members of the OECD. Panel data analysis is used. There were 19 countries studied for years 2000-2012. It was found that taxation in generally had negative effect on the economic growth. There were used three types of tax burden indicators - tax quota, implicit tax rates and alternative indicator - World Tax Index. The negative influence of personal income taxes was proved by results of each models. The results about the impact of corporate tax on economic growth was not consistent.
Název v anglickém jazyce
The Effect of Direct Taxes on the Economic Growth
Popis výsledku anglicky
The aim of this paper is to assess the effect of tax burden in the EU members, which are also the members of the OECD. Panel data analysis is used. There were 19 countries studied for years 2000-2012. It was found that taxation in generally had negative effect on the economic growth. There were used three types of tax burden indicators - tax quota, implicit tax rates and alternative indicator - World Tax Index. The negative influence of personal income taxes was proved by results of each models. The results about the impact of corporate tax on economic growth was not consistent.

Rok uplatnění
2015
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku
Taxes in the world : proceedings of the 5th international scientific conference : December 10-11, 2015, Vienna, Austria
ISBN
978-80-905405-1-4
ISSN
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e-ISSN
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Počet stran výsledku
10
Strana od-do
125-134
Název nakladatele
European Association Comenius
Místo vydání
[Rakousko]
Místo konání akce
Vídeň
Datum konání akce
10. 12. 2015
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
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