The Conditional Political Tax Cycle in the OECD Countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86100087" target="_blank" >RIV/61989100:27510/15:86100087 - 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 Conditional Political Tax Cycle in the OECD Countries

Popis výsledku v původním jazyce

The aim of this paper is to evaluate the conditional political tax cycle in the OECD countries. It means to evaluate whether there are systematic decreases in the tax revenues before the elections in the OECD countries, which would depend on the transparency and credibility of fiscal policy. We consider linear dynamic panel data model for empirical verification of above mentioned hypothesis. We use an unbalanced cross-country time-series dataset, comprising 34 developed countries (the OECD members) over the period 2000 - 2013. The results are as follows. First, there is a statistically significant political tax cycle in the tax revenues in the countries with a lower level of fiscal credibility and transparency. Second, the political tax cycle is noticeable especially in the consumption taxes.

Název v anglickém jazyce

The Conditional Political Tax Cycle in the OECD Countries

Popis výsledku anglicky

The aim of this paper is to evaluate the conditional political tax cycle in the OECD countries. It means to evaluate whether there are systematic decreases in the tax revenues before the elections in the OECD countries, which would depend on the transparency and credibility of fiscal policy. We consider linear dynamic panel data model for empirical verification of above mentioned hypothesis. We use an unbalanced cross-country time-series dataset, comprising 34 developed countries (the OECD members) over the period 2000 - 2013. The results are as follows. First, there is a statistically significant political tax cycle in the tax revenues in the countries with a lower level of fiscal credibility and transparency. Second, the political tax cycle is noticeable especially in the consumption taxes.

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

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

8

Strana od-do

33-41

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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