About: The empirical study of the tax competition in the European Union

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

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Růst mobility kapitálu nutí členské státy ke snižování daňového zatížení kapitálu. Nižší výnosnost daně z kapitálu musí být kompenzována růstem daňového zatížení práce. Cílem článku je ověření hypotézy, že růst mobility kapitálu vede k poklesu daňového zatížení kapitálu a současně k růstu daňového zatížení práce. Hypotéza je testována pro členské země EU v časovém obdbí 1991-2005 s využitím kointegrační analýzy. (cs) The increase in the capital mobility forces the Member States to decrease tax burden on capital. Lower revenues from capital taxation have to be compensated by the increase in tax burden on labor. The aim of the article is verify the hypothesis that increasing capital mobility leads to the decrease in the tax burden on capital and also that decrease in the tax burden on capital leads to the increase in the tax burden on labor. The hypothesis will be tested for EU Member States in the time period 1991--2005 by using cointegration analysis. The increase in the capital mobility forces the Member States to decrease tax burden on capital. Lower revenues from capital taxation have to be compensated by the increase in tax burden on labor. The aim of the article is verify the hypothesis that increasing capital mobility leads to the decrease in the tax burden on capital and also that decrease in the tax burden on capital leads to the increase in the tax burden on labor. The hypothesis will be tested for EU Member States in the time period 1991--2005 by using cointegration analysis. (en)
Title	The empirical study of the tax competition in the European Union The empirical study of the tax competition in the European Union (en) Empirická studie daňové soutěže v Evropské unii (cs)
skos:prefLabel	The empirical study of the tax competition in the European Union The empirical study of the tax competition in the European Union (en) Empirická studie daňové soutěže v Evropské unii (cs)
skos:notation	RIV/62156489:43110/07:00111168!RIV08-MSM-43110___
http://linked.open.../vavai/riv/strany	75;84
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika	3
http://linked.open...vai/riv/dodaniDat	2008
http://linked.open...aciTvurceVysledku	Nerudová, Danuše Kapounek, Svatopluk
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	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	420006
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/07:00111168
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	tax burden; cointegration analysis; tax competition; capital mobility (en)
http://linked.open.../riv/klicoveSlovo	cointegration analysis capital mobility tax burden tax competition
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[A533459A3606]
http://linked.open...i/riv/nazevZdroje	Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
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	2007
http://linked.open...v/svazekPeriodika	LV
http://linked.open...iv/tvurceVysledku	Kapounek, Svatopluk Nerudová, Danuše
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
issn	1211-8516
number of pages	10 (xsd:int)
http://localhost/t...ganizacniJednotka	43110

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