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Statements

Subject Item
n2:RIV%2F60460709%3A41110%2F14%3A63800%21RIV15-MSM-41110___
rdf:type
skos:Concept n17:Vysledek
dcterms:description
This paper deals with relationship between implicit tax rates on capital and capital tax quota in the EU. Regression analyses are applied to cross-sectional data for 21 European economies (20 selected countries and the average of Eurozone). The data are related to two chosen years 2006 and 2009 because of different business cycle position. Analysis results confirm thesis that increase of the implicit tax rate on capital causes relative capital tax revenues increase regardless of business cycle position. This paper deals with relationship between implicit tax rates on capital and capital tax quota in the EU. Regression analyses are applied to cross-sectional data for 21 European economies (20 selected countries and the average of Eurozone). The data are related to two chosen years 2006 and 2009 because of different business cycle position. Analysis results confirm thesis that increase of the implicit tax rate on capital causes relative capital tax revenues increase regardless of business cycle position. This paper deals with relationship between implicit tax rates on capital and capital tax quota in the EU. Regression analyses are applied to cross-sectional data for 21 European economies (20 selected countries and the average of Eurozone). The data are related to two chosen years 2006 and 2009 because of different business cycle position. Analysis results confirm thesis that increase of the implicit tax rate on capital causes relative capital tax revenues increase regardless of business cycle position.
dcterms:title
Relationship between Capital Tax Rate and Tax Quota in Europe Relationship between Capital Tax Rate and Tax Quota in Europe Relationship between Capital Tax Rate and Tax Quota in Europe
skos:prefLabel
Relationship between Capital Tax Rate and Tax Quota in Europe Relationship between Capital Tax Rate and Tax Quota in Europe Relationship between Capital Tax Rate and Tax Quota in Europe
skos:notation
RIV/60460709:41110/14:63800!RIV15-MSM-41110___
n3:aktivita
n12:S
n3:aktivity
S
n3:cisloPeriodika
2
n3:dodaniDat
n10:2015
n3:domaciTvurceVysledku
n13:8482020 n13:8083215
n3:druhVysledku
n9:J
n3:duvernostUdaju
n5:S
n3:entitaPredkladatele
n15:predkladatel
n3:idSjednocenehoVysledku
42014
n3:idVysledku
RIV/60460709:41110/14:63800
n3:jazykVysledku
n16:cze
n3:klicovaSlova
Europe, capital taxes, capital tax quota, capital tax rate, Laffer curve, regression analysis.
n3:klicoveSlovo
n4:capital%20tax%20quota n4:capital%20tax%20rate n4:Europe n4:capital%20taxes n4:regression%20analysis. n4:Laffer%20curve
n3:kodStatuVydavatele
NL - Nizozemsko
n3:kontrolniKodProRIV
[69159F5EE025]
n3:nazevZdroje
International Advances in Economic Research
n3:obor
n11:AH
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n10:2014
n3:svazekPeriodika
20
n3:tvurceVysledku
Burian, Stanislav Brčák, Josef
n3:wos
0
s:issn
1083-0898
s:numberOfPages
2
n6:organizacniJednotka
41110