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IMPACT OF THE TAX BURDEN ON THE LIVING STANDARD IN OECD COUNTRIES

100%
Koltán I., Machová Z.
Ekonomický časopis (Journal of Economics)
|
2013
|
vol. 61
|
issue 9
951 – 962
EN
In the article, the Instrumental Variables Method (IVM) is used to describe the interaction among taxation and economic growth in the OECD countries. The analysis aims to verify the negative effect, suggested by economic theory, of the effective tax burden on economic growth. In as much as the Tax Quota, that is standardly used to approximate the tax burden, brings some shortcomings that call the results of empirical analyses into question, the authors also present the WTI – World Tax Index. Above all, the results show that (i) taxation has a significantly negative impact on economic growth, both when measuring the tax burden using the tax quota, and when using the alternative WTI tax burden index; (ii) use of the WTI generally allows to prove more significantly and clearly the negative effect of taxation in case of particular types of taxes, which is not possible using the tax quota.
2

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

86%
Macek R.
Ekonomický časopis (Journal of Economics)
|
2015
|
vol. 63
|
issue 7
718 – 736
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.
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