About: Shift in tax burden and its impact on economic growth 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
rdfs:seeAlso	http://dx.doi.org/10.11118/actaun201361041153
Description	This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments' tax measure aims to consolidate public finance and promote an economic growth. The article provides empirical evidence on a shift in a tax burden and its structure and analyzes the effects of shift in tax burden on economic growth in the EU. It is used the Eurostat definition to categorize tax burden by economic functions and implicit rates of consumption, labour and capital are investigated. The analysis is based on annual data of the EU member states in a period 1995--2010. On average, labour taxes have decreased by 1.9 p.p., capital taxes have also decreased -- by 2.1 p.p., but consumption taxes have mildly increased by 0.4 p.p. in the European Union in a period 1995--2010. Pairwise Granger Causality Test was used for examining relations between economic growth and tax burden by economic functions in short-term. Results c onfirm that there is two-way causality between change of implicit tax rate of consumption and GDP growth; and also GDP growth Granger-causes change of implicit tax rate of capital and implicit tax rate of labour through one-way causality. This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments' tax measure aims to consolidate public finance and promote an economic growth. The article provides empirical evidence on a shift in a tax burden and its structure and analyzes the effects of shift in tax burden on economic growth in the EU. It is used the Eurostat definition to categorize tax burden by economic functions and implicit rates of consumption, labour and capital are investigated. The analysis is based on annual data of the EU member states in a period 1995--2010. On average, labour taxes have decreased by 1.9 p.p., capital taxes have also decreased -- by 2.1 p.p., but consumption taxes have mildly increased by 0.4 p.p. in the European Union in a period 1995--2010. Pairwise Granger Causality Test was used for examining relations between economic growth and tax burden by economic functions in short-term. Results c onfirm that there is two-way causality between change of implicit tax rate of consumption and GDP growth; and also GDP growth Granger-causes change of implicit tax rate of capital and implicit tax rate of labour through one-way causality. (en)
Title	Shift in tax burden and its impact on economic growth in the European Union Shift in tax burden and its impact on economic growth in the European Union (en)
skos:prefLabel	Shift in tax burden and its impact on economic growth in the European Union Shift in tax burden and its impact on economic growth in the European Union (en)
skos:notation	RIV/47813059:19520/13:#0002160!RIV14-GA0-19520___
http://linked.open...avai/predkladatel	Obchodně podnikatelská fakulta v Karviné
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GAP403/11/2073)
http://linked.open...iv/cisloPeriodika	4
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Szarowská, Irena
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	Slezská univerzita v Opavě / Obchodně podnikatelská fakulta v Karviné
http://linked.open...dnocenehoVysledku	104943
http://linked.open...ai/riv/idVysledku	RIV/47813059:19520/13:#0002160
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	tax burden; tax shift; implicit tax rates; growth conductive system; economic functions; economic growth (en)
http://linked.open.../riv/klicoveSlovo	economic functions growth conductive system tax shift economic growth implicit tax rates tax burden
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[B1D18DB38600]
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	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Procyclicality of financial markets, asset price bubbles and macroprudential regulation
http://linked.open...UplatneniVysledku	2013
http://linked.open...v/svazekPeriodika	61
http://linked.open...iv/tvurceVysledku	SZAROWSKÁ, Irena
issn	1211-8516
number of pages	8 (xsd:int)
http://bibframe.org/vocab/doi	10.11118/actaun201361041153
http://localhost/t...ganizacniJednotka	19520

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