About: The Impact of the Tax Burden on the Living Standard

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	In the article, the Instrumental Variables Method (IVM) is used to describe the interaction among taxation and economic growth in the OECD countries. The analysis aims to verify the negative effect, suggested by economic theory, of the effective tax burden on economic growth. Inasmuch as the Tax Quota, that is standardly used to approximate the tax burden, brings some shortcomings that call the results of empirical analyzes into question, the authors also present the WTI – World Tax Index. Above all, the results show that (i) taxation has a significantly negative impact on economic growth, both when measuring the tax burden using the tax quota, and when using the alternative WTI tax burden index; (ii) use of the WTI generally allows to prove more significantly and clearly the negative effect of taxation in case of particular types of taxes, which is not possible using the tax quota. In the article, the Instrumental Variables Method (IVM) is used to describe the interaction among taxation and economic growth in the OECD countries. The analysis aims to verify the negative effect, suggested by economic theory, of the effective tax burden on economic growth. Inasmuch as the Tax Quota, that is standardly used to approximate the tax burden, brings some shortcomings that call the results of empirical analyzes into question, the authors also present the WTI – World Tax Index. Above all, the results show that (i) taxation has a significantly negative impact on economic growth, both when measuring the tax burden using the tax quota, and when using the alternative WTI tax burden index; (ii) use of the WTI generally allows to prove more significantly and clearly the negative effect of taxation in case of particular types of taxes, which is not possible using the tax quota. (en)
Title	The Impact of the Tax Burden on the Living Standard The Impact of the Tax Burden on the Living Standard (en)
skos:prefLabel	The Impact of the Tax Burden on the Living Standard The Impact of the Tax Burden on the Living Standard (en)
skos:notation	RIV/61989100:27510/13:86086835!RIV14-MSM-27510___
http://linked.open...avai/predkladatel	Ekonomická fakulta
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...iv/cisloPeriodika	9
http://linked.open...vai/riv/dodaniDat	2014
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	79075
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/13:86086835
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	world tax index, effective tax burden, instrumental variables method, economic growth (en)
http://linked.open.../riv/klicoveSlovo	economic growth world tax index effective tax burden instrumental variables method
http://linked.open...odStatuVydavatele	SK - Slovenská republika
http://linked.open...ontrolniKodProRIV	[69976F024A18]
http://linked.open...i/riv/nazevZdroje	Ekonomický časopis
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	2013
http://linked.open...v/svazekPeriodika	61
http://linked.open...iv/tvurceVysledku	Kotlán, Igor Machová, Zuzana
http://linked.open...ain/vavai/riv/wos	000329259800005
issn	0013-3035
number of pages	12 (xsd:int)
http://localhost/t...ganizacniJednotka	27510

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