About: World Tax Index: Methodology and Data

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Description	The article presents an indicator of tax burden that can be used as an alternative to tax quota, or implicit tax rates in macroeconomic analyses. It is called WTI – World Tax Index, which is an overall multi-criteria index that was constructed by authors on the basis of hard as well as soft data. The soft data expresses Qualified Expert Opinion that was gained through a large-scale questionnaire survey carried out among tax specialists from all OECD countries. The WTI consists of several sub-indices that deal with different groups of taxes, which are basically consistent with the classification according to the OECD. In the paper, values of WTI and its components for the period of 2005–2010 for all OECD countries are presented. Based on a comparison of the WTI with the tax quota, we found that the tax quota can be quite a good indicator of the real tax burden for some types of taxes. But we also show that the use of the tax quota for measuring the tax burden may be highly problematic in case of corporate taxation. The article presents an indicator of tax burden that can be used as an alternative to tax quota, or implicit tax rates in macroeconomic analyses. It is called WTI – World Tax Index, which is an overall multi-criteria index that was constructed by authors on the basis of hard as well as soft data. The soft data expresses Qualified Expert Opinion that was gained through a large-scale questionnaire survey carried out among tax specialists from all OECD countries. The WTI consists of several sub-indices that deal with different groups of taxes, which are basically consistent with the classification according to the OECD. In the paper, values of WTI and its components for the period of 2005–2010 for all OECD countries are presented. Based on a comparison of the WTI with the tax quota, we found that the tax quota can be quite a good indicator of the real tax burden for some types of taxes. But we also show that the use of the tax quota for measuring the tax burden may be highly problematic in case of corporate taxation. (en)
Title	World Tax Index: Methodology and Data World Tax Index: Methodology and Data (en)
skos:prefLabel	World Tax Index: Methodology and Data World Tax Index: Methodology and Data (en)
skos:notation	RIV/61989100:27510/12:86084667!RIV13-MSM-27510___
http://linked.open...avai/predkladatel	Ekonomická fakulta
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Kotlán, Igor Machová, Zuzana
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	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	181108
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/12:86084667
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	World Tax Index (WTI), Tax Quota, Tax Burden, Qualified Expert Opinion (QEO), OECD Countries (en)
http://linked.open.../riv/klicoveSlovo	Tax Burden Tax Quota World Tax Index (WTI) OECD Countries Qualified Expert Opinion (QEO)
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[8942E16F350C]
http://linked.open...i/riv/nazevZdroje	DANUBE: Law and Economics Review
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	2012
http://linked.open...v/svazekPeriodika	3
http://linked.open...iv/tvurceVysledku	Kotlán, Igor Machová, Zuzana
issn	1804-6746
number of pages	15 (xsd:int)
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	World Tax Index: Methodology and Data

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