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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)
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Title
| - CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE?
- CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE? (en)
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skos:prefLabel
| - CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE?
- CORPORATE TAX CHANGES: WHEN IS FISCAL POLICY EFFECTIVE? (en)
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skos:notation
| - RIV/61989100:27510/13:86086833!RIV14-MSM-27510___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/61989100:27510/13:86086833
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - Dynamic Panel, GMM, Corporate Taxation, Fiscal Policy Efficiency, World Tax Index (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...v/mistoKonaniAkce
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
| - Taxes in the World : 3rd International Scientific Conference : proceedings : [Ostravice, 12.-13.12.2013]
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
| - Kliková, Christiana
- Kotlán, Igor
- Machová, Zuzana
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http://linked.open...vavai/riv/typAkce
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http://linked.open.../riv/zahajeniAkce
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number of pages
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http://purl.org/ne...btex#hasPublisher
| - Vysoká škola báňská - Technická univerzita Ostrava
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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