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Description
| - On the expert level the issue of the corporate taxation belongs to the most discussed in the context of its impact on the selected macroeconomic variables. That is the reason why the aim of the article is to verify the hypothesis of the existence of a negative relationship between the corporate taxation and the economic growth on OECD countries for the time interval 2000 - 2011. To verify the causality between these variables there are used methods and tests of panel regression. As approximators of the corporate tax burden there will be considered tax quota on the capital and World Tax Index. In the case of the tax quota on capital there was not confirmed the negative relationship with the economic growth, which can be explained by the Laffer curve and also by the shortcomings of tax quota as an indicator of taxation. In the case of World Tax Index and its impact on the economic growth there was proven the negative dependence.
- On the expert level the issue of the corporate taxation belongs to the most discussed in the context of its impact on the selected macroeconomic variables. That is the reason why the aim of the article is to verify the hypothesis of the existence of a negative relationship between the corporate taxation and the economic growth on OECD countries for the time interval 2000 - 2011. To verify the causality between these variables there are used methods and tests of panel regression. As approximators of the corporate tax burden there will be considered tax quota on the capital and World Tax Index. In the case of the tax quota on capital there was not confirmed the negative relationship with the economic growth, which can be explained by the Laffer curve and also by the shortcomings of tax quota as an indicator of taxation. In the case of World Tax Index and its impact on the economic growth there was proven the negative dependence. (en)
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Title
| - Does the Corporate Taxation Reduce Economic Growth?
- Does the Corporate Taxation Reduce Economic Growth? (en)
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skos:prefLabel
| - Does the Corporate Taxation Reduce Economic Growth?
- Does the Corporate Taxation Reduce Economic Growth? (en)
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skos:notation
| - RIV/61989100:27510/13:86086823!RIV14-MSM-27510___
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http://linked.open...avai/predkladatel
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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/61989100:27510/13:86086823
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - Economic growth, investment, corporate taxation, tax quota, world tax index, OECD (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
| - Proceedings of the 11th International Conference Economic Policy in the European Union Member Countries : [18.-20. September 2013, Ostrava]
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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
| - Macek, Rudolf
- Šporková, 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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