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Statements

Subject Item
n2:RIV%2F61989100%3A27510%2F12%3A86084700%21RIV13-GA0-27510___
rdf:type
n6:Vysledek skos:Concept
dcterms:description
The aim of this paper is to find out whether government spending is affected by the size of taxation and economic growth. Results for a part of panel VAR model are presented. In the model, data for OECD countries for the years 2005 - 2010 are used. It has been shown that taxation has a statistically significant positive impact on government spending, if we approximate taxation through the tax quota. However, if WTI is used to measure the tax burden, increasing effective taxation is, conversely, reflected in declining government spending, which can be attributed to legal tax evasion or the crowding out effect associated with declining tax revenues within the meaning of the Laffer curve. Moreover, in countries with a large share of distortionary taxes, the positive effects of increasing the tax quota become smaller, and conversely, the negative effects of an increasing tax burden are partially eliminated, since these countries, characterised by high direct tax yields, probably suffer from tax evasion less frequently. The aim of this paper is to find out whether government spending is affected by the size of taxation and economic growth. Results for a part of panel VAR model are presented. In the model, data for OECD countries for the years 2005 - 2010 are used. It has been shown that taxation has a statistically significant positive impact on government spending, if we approximate taxation through the tax quota. However, if WTI is used to measure the tax burden, increasing effective taxation is, conversely, reflected in declining government spending, which can be attributed to legal tax evasion or the crowding out effect associated with declining tax revenues within the meaning of the Laffer curve. Moreover, in countries with a large share of distortionary taxes, the positive effects of increasing the tax quota become smaller, and conversely, the negative effects of an increasing tax burden are partially eliminated, since these countries, characterised by high direct tax yields, probably suffer from tax evasion less frequently.
dcterms:title
Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD
skos:prefLabel
Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD Do Taxes and Growth Affect Government Expenditure? Empirical Evidence from the OECD
skos:notation
RIV/61989100:27510/12:86084700!RIV13-GA0-27510___
n6:predkladatel
n13:orjk%3A27510
n4:aktivita
n10:P
n4:aktivity
P(GA402/08/0763)
n4:dodaniDat
n12:2013
n4:domaciTvurceVysledku
n7:9935673
n4:druhVysledku
n15:D
n4:duvernostUdaju
n22:S
n4:entitaPredkladatele
n21:predkladatel
n4:idSjednocenehoVysledku
131789
n4:idVysledku
RIV/61989100:27510/12:86084700
n4:jazykVysledku
n16:eng
n4:klicovaSlova
World Tax Index (WTI), Government Expenditure, Economic Growth, Tax Quota, Wagner's Law, Laffer Curve VAR Approach
n4:klicoveSlovo
n18:Government%20Expenditure n18:Tax%20Quota n18:Wagner%27s%20Law n18:World%20Tax%20Index%20%28WTI%29 n18:Economic%20Growth n18:Laffer%20Curve%20VAR%20Approach
n4:kontrolniKodProRIV
[C20BAF4F76E9]
n4:mistoKonaniAkce
Trojanovice
n4:mistoVydani
Ostrava
n4:nazevZdroje
Taxes in the World : [Trojanovice, 13.-14.12.2012]
n4:obor
n17:AH
n4:pocetDomacichTvurcuVysledku
1
n4:pocetTvurcuVysledku
1
n4:projekt
n14:GA402%2F08%2F0763
n4:rokUplatneniVysledku
n12:2012
n4:tvurceVysledku
Machová, Zuzana
n4:typAkce
n5:EUR
n4:zahajeniAkce
2012-12-13+01:00
s:numberOfPages
9
n11:hasPublisher
Vysoká škola báňská - Technická univerzita Ostrava
n3:isbn
978-80-248-2902-9
n20:organizacniJednotka
27510