About: Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The aim of this paper is to find out whether government spending is affected by the size of taxation and economic growth. Results for a part of panel VAR model are presented. In the model, data for OECD countries for the years 2005 - 2010 are used. It has been shown that taxation has a statistically significant positive impact on government spending, if we approximate taxation through the tax quota. However, if WTI is used to measure the tax burden, increasing effective taxation is, conversely, reflected in declining government spending, which can be attributed to legal tax evasion or the crowding out effect associated with declining tax revenues within the meaning of the Laffer curve. Moreover, in countries with a large share of distortionary taxes, the positive effects of increasing the tax quota become smaller, and conversely, the negative effects of an increasing tax burden are partially eliminated, since these countries, characterised by high direct tax yields, probably suffer from tax evasion less frequently. The aim of this paper is to find out whether government spending is affected by the size of taxation and economic growth. Results for a part of panel VAR model are presented. In the model, data for OECD countries for the years 2005 - 2010 are used. It has been shown that taxation has a statistically significant positive impact on government spending, if we approximate taxation through the tax quota. However, if WTI is used to measure the tax burden, increasing effective taxation is, conversely, reflected in declining government spending, which can be attributed to legal tax evasion or the crowding out effect associated with declining tax revenues within the meaning of the Laffer curve. Moreover, in countries with a large share of distortionary taxes, the positive effects of increasing the tax quota become smaller, and conversely, the negative effects of an increasing tax burden are partially eliminated, since these countries, characterised by high direct tax yields, probably suffer from tax evasion less frequently. (en)
Title	Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD (en)
skos:prefLabel	Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD (en)
skos:notation	RIV/61989100:27510/12:86084700!RIV13-GA0-27510___
http://linked.open...avai/predkladatel	Ekonomická fakulta
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/08/0763)
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Machová, Zuzana
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	131789
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/12:86084700
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	World Tax Index (WTI), Government Expenditure, Economic Growth, Tax Quota, Wagner's Law, Laffer Curve VAR Approach (en)
http://linked.open.../riv/klicoveSlovo	Government Expenditure Economic Growth Laffer Curve VAR Approach Tax Quota Wagner's Law World Tax Index (WTI)
http://linked.open...ontrolniKodProRIV	[C20BAF4F76E9]
http://linked.open...v/mistoKonaniAkce	Trojanovice
http://linked.open...i/riv/mistoVydani	Ostrava
http://linked.open...i/riv/nazevZdroje	Taxes in the World : [Trojanovice, 13.-14.12.2012]
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Corporation Income Tax in the CR and the Concept of Legislative Changes within the Context of Efforts of Harmonization in the EU
http://linked.open...UplatneniVysledku	2012
http://linked.open...iv/tvurceVysledku	Machová, Zuzana
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2012-12-13 (xsd:date)
number of pages	9 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Vysoká škola báňská - Technická univerzita Ostrava
https://schema.org/isbn	978-80-248-2902-9
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD

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