VPLYV JEDNOTLIVÝCH TYPOV DANÍ NA EKONOMICKÝ RAST V KRAJINÁCH OECD: DYNAMICKÁ PANELOVÁ REGRESIA
Impact of individual types of taxes on economic growth in OECD countries: Dynamic panel regression
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The aim of the article is to verify the relationship among individual types of taxes and economic growth in OECD countries by dynamic panel regression with utilizing more ways of taxation approximation. Traditional tax quota and alternative World Tax Index were used as main approximators of taxation. It is evident from the results of both analyses that labour taxation (personal income taxes and social security contributions) is the most harmful for economic growth. Corporate taxation, value added tax and other consumption taxes is positive which is caused by an increasing ratio of property taxes in the total tax mix of OECD countries.
718 – 736
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