About: World Tax Index: New Methodology for OECD Countries, 2000-2010

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	This paper follows our previous article, Kotla´n and Machova´ (2012a), which presented an indicator of the tax burden that can be used as an alternative to the tax quota, or for implicit tax rates in macroeconomic analyses. This alternative is an overall multi-criteria index called the WTI – the World Tax Index. The aim of this paper is to present the new World Tax Index 2013 and its methodology, which allowed us to compute it for all 34 OECD countries for the 2000–2012 period, with special references to methodology changes from the previous version. We show that, using the WTI, the highest tax burden is measured for Denmark, Belgium and Turkey, while the lowest tax burden is in Switzerland, Ireland, Chile or Japan. The total ranking of the countries is from 66% correlated with the ranking according to the tax quota, mainly due to a strong correlation in the case of property taxes, personal income taxes and VAT-type taxes. In these cases, the tax quota seems to be a good approximator of the tax burden. However, there is no correlation between corresponding tax quotas and WTI sub-indices for corporate taxes or selective consumption taxes. In those cases, the tax quota apparently fails and is not suitable for use in further analyses. This paper follows our previous article, Kotla´n and Machova´ (2012a), which presented an indicator of the tax burden that can be used as an alternative to the tax quota, or for implicit tax rates in macroeconomic analyses. This alternative is an overall multi-criteria index called the WTI – the World Tax Index. The aim of this paper is to present the new World Tax Index 2013 and its methodology, which allowed us to compute it for all 34 OECD countries for the 2000–2012 period, with special references to methodology changes from the previous version. We show that, using the WTI, the highest tax burden is measured for Denmark, Belgium and Turkey, while the lowest tax burden is in Switzerland, Ireland, Chile or Japan. The total ranking of the countries is from 66% correlated with the ranking according to the tax quota, mainly due to a strong correlation in the case of property taxes, personal income taxes and VAT-type taxes. In these cases, the tax quota seems to be a good approximator of the tax burden. However, there is no correlation between corresponding tax quotas and WTI sub-indices for corporate taxes or selective consumption taxes. In those cases, the tax quota apparently fails and is not suitable for use in further analyses. (en)
Title	World Tax Index: New Methodology for OECD Countries, 2000-2010 World Tax Index: New Methodology for OECD Countries, 2000-2010 (en)
skos:prefLabel	World Tax Index: New Methodology for OECD Countries, 2000-2010 World Tax Index: New Methodology for OECD Countries, 2000-2010 (en)
skos:notation	RIV/61989100:27510/13:86086028!RIV14-MSM-27510___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Kotlán, Igor Machová, Zuzana
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
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	117520
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/13:86086028
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Tax Burden Measurement, World Tax Index (WTI), Tax Quota, Corporate Tax (en)
http://linked.open.../riv/klicoveSlovo	Corporate Tax Tax Burden Measurement Tax Quota World Tax Index (WTI)
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[2BD8CEFF3D3B]
http://linked.open...i/riv/nazevZdroje	DANUBE: Law and Economics Review
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...v/svazekPeriodika	4
http://linked.open...iv/tvurceVysledku	Kotlán, Igor Machová, Zuzana
issn	1804-6746
number of pages	15 (xsd:int)
http://localhost/t...ganizacniJednotka	27510

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