About: CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE?     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

AttributesValues
rdf:type
Description
  • This paper aims to determine the optimal tax policy horizon in case of the corporate taxation, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the study is based on a dynamic panel model, which uses data for OECD countries for 2000-2010. The corporate taxation in the model is approximated with an appropriate tax quota and also with an appropriate part of the World tax Index. When analysing the optimal tax policy horizon concerning the corporate taxation, it was found that its effect is strongest in the case of a two-year lag. The lag must be taken into account in case of corporate taxation changes. This does not concern only the changes in statutory tax rates, but also other factors including progressivity of tax rates, administration costs, tax deductibility of costs, or possibilities to get tax investment incentives.
  • This paper aims to determine the optimal tax policy horizon in case of the corporate taxation, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the study is based on a dynamic panel model, which uses data for OECD countries for 2000-2010. The corporate taxation in the model is approximated with an appropriate tax quota and also with an appropriate part of the World tax Index. When analysing the optimal tax policy horizon concerning the corporate taxation, it was found that its effect is strongest in the case of a two-year lag. The lag must be taken into account in case of corporate taxation changes. This does not concern only the changes in statutory tax rates, but also other factors including progressivity of tax rates, administration costs, tax deductibility of costs, or possibilities to get tax investment incentives. (en)
Title
  • CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE?
  • CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE? (en)
skos:prefLabel
  • CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE?
  • CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE? (en)
skos:notation
  • RIV/61989100:27510/13:86086833!RIV14-MSM-27510___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • S
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 67116
http://linked.open...ai/riv/idVysledku
  • RIV/61989100:27510/13:86086833
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Dynamic Panel, GMM, Corporate Taxation, Fiscal Policy Efficiency, World Tax Index (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [96D3B65F0551]
http://linked.open...v/mistoKonaniAkce
  • Ostravice
http://linked.open...i/riv/mistoVydani
  • Ostrava
http://linked.open...i/riv/nazevZdroje
  • Taxes in the World : 3rd International Scientific Conference : proceedings : [Ostravice, 12.-13.12.2013]
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Kliková, Christiana
  • Kotlán, Igor
  • Machová, Zuzana
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Vysoká škola báňská - Technická univerzita Ostrava
https://schema.org/isbn
  • 978-80-248-3133-6
http://localhost/t...ganizacniJednotka
  • 27510
Faceted Search & Find service v1.16.118 as of Jun 21 2024


Alternative Linked Data Documents: ODE     Content Formats:   [cxml] [csv]     RDF   [text] [turtle] [ld+json] [rdf+json] [rdf+xml]     ODATA   [atom+xml] [odata+json]     Microdata   [microdata+json] [html]    About   
This material is Open Knowledge   W3C Semantic Web Technology [RDF Data] Valid XHTML + RDFa
OpenLink Virtuoso version 07.20.3240 as of Jun 21 2024, on Linux (x86_64-pc-linux-gnu), Single-Server Edition (126 GB total memory, 58 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software