VPLYV JEDNOTLIVÝCH TYPOV DANÍ NA EKONOMICKÝ RAST V KRAJINÁCH OECD: DYNAMICKÁ PANELOVÁ REGRESIA

• Authors: Macek Rudolf

Title variants

EN

Impact of individual types of taxes on economic growth in OECD countries: Dynamic panel regression

• Languages of publication: SK

Abstracts

EN

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.

Keywords

EN

TAXATION; ECONOMIC GROWTH; TAX QUOTAAA; WORLD TAX INDEX; DYNAMIC MODEL; OECD

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2015
• Volume: 63
• Issue: 7
• Pages: 718 – 736

Contributors

author

Macek Rudolf

• VSB-Technical University of Ostrava, Faculty of Economics, Sokolská tř. 33, 701 21 Ostrava, Czech Republic