The Impact of Labor Taxation on the 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

The Impact of Labor Taxation on the Economic Growth

Popis výsledku v původním jazyce

Problems of taxation are not interesting just for economists, but also for common people, because taxation has influence on their lives in many ways. The aim of this article is to evaluate the impact of direct taxation on economic growth. Especially the impact of the tax burden on labour, represented by personal income tax and social security contributions. In this article, both the indicator of tax quota and the alternative indicator of tax burden (WTI) are used. In this work, a dynamic panel data analysis is employed. In this paper, the negative effect of labour taxation is confirmed. The negative influence of total personal income tax and social security contributions on economic growth is significant. In the case of model with tax quota, the positive effect of corporate taxation is verified. It could be caused by using the tax quota as an indicator of tax burden. In model with alternative WTI indicator, the negative effect of corporate taxation on economic growth is proved. The EViews 7 software is used.

Název v anglickém jazyce

The Impact of Labor Taxation on the Economic Growth

Popis výsledku anglicky

Problems of taxation are not interesting just for economists, but also for common people, because taxation has influence on their lives in many ways. The aim of this article is to evaluate the impact of direct taxation on economic growth. Especially the impact of the tax burden on labour, represented by personal income tax and social security contributions. In this article, both the indicator of tax quota and the alternative indicator of tax burden (WTI) are used. In this work, a dynamic panel data analysis is employed. In this paper, the negative effect of labour taxation is confirmed. The negative influence of total personal income tax and social security contributions on economic growth is significant. In the case of model with tax quota, the positive effect of corporate taxation is verified. It could be caused by using the tax quota as an indicator of tax burden. In model with alternative WTI indicator, the negative effect of corporate taxation on economic growth is proved. The EViews 7 software is used.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

34th International Conference Mathematical Methods in Economics (MME) : proceedings papers

ISBN

978-80-7494-296-9

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

898-903

Název nakladatele

Technická univerzita Liberec

Místo vydání

Liberec

Místo konání akce

Liberec

Datum konání akce

6. 9. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000385239500154