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Statements

Subject Item
n2:RIV%2F61989100%3A27510%2F14%3A86090781%21RIV15-MSM-27510___
rdf:type
skos:Concept n17:Vysledek
dcterms:description
Pro-growth effects are usually connected with the productive government spending financed by indirect taxes in the literature. Thus the aim of the paper is to confirm or refute this hypothesis for OECD countries in the period 2000-2012. Unlike similar studies, the analysis is based on a dynamic panel data model and uses two alternative proxies for taxation - the tax quota and the World Tax Index (WTI). Results of the analysis confirm the hypothesis, showing that if productive spending is financed by indirect taxes, the effect on economic growth is positive, while if the spending is financed by direct taxes, the effect on growth is negative. However, the increase in indirect tax revenues must be accompanied by an increase in real tax burden via this type of taxation approximated e.g. by the WTI, which means that only an increase in effectiveness of tax collection is not sufficient. Pro-growth effects are usually connected with the productive government spending financed by indirect taxes in the literature. Thus the aim of the paper is to confirm or refute this hypothesis for OECD countries in the period 2000-2012. Unlike similar studies, the analysis is based on a dynamic panel data model and uses two alternative proxies for taxation - the tax quota and the World Tax Index (WTI). Results of the analysis confirm the hypothesis, showing that if productive spending is financed by indirect taxes, the effect on economic growth is positive, while if the spending is financed by direct taxes, the effect on growth is negative. However, the increase in indirect tax revenues must be accompanied by an increase in real tax burden via this type of taxation approximated e.g. by the WTI, which means that only an increase in effectiveness of tax collection is not sufficient.
dcterms:title
The Influence of Tax Shocks on the Economy of Developed Countries The Influence of Tax Shocks on the Economy of Developed Countries
skos:prefLabel
The Influence of Tax Shocks on the Economy of Developed Countries The Influence of Tax Shocks on the Economy of Developed Countries
skos:notation
RIV/61989100:27510/14:86090781!RIV15-MSM-27510___
n3:aktivita
n18:S
n3:aktivity
S
n3:dodaniDat
n7:2015
n3:domaciTvurceVysledku
n13:9935673 n13:6661947
n3:druhVysledku
n15:D
n3:duvernostUdaju
n4:S
n3:entitaPredkladatele
n14:predkladatel
n3:idSjednocenehoVysledku
21635
n3:idVysledku
RIV/61989100:27510/14:86090781
n3:jazykVysledku
n16:eng
n3:klicovaSlova
Government Spending, Direct Taxes, Indirect Taxes, World Tax Index (WTI), Budget Balance
n3:klicoveSlovo
n6:Budget%20Balance n6:Indirect%20Taxes n6:World%20Tax%20Index%20%28WTI%29 n6:Direct%20Taxes n6:Government%20Spending
n3:kontrolniKodProRIV
[6FD7EAD2A2D7]
n3:mistoKonaniAkce
Ostravice
n3:mistoVydani
Karviná
n3:nazevZdroje
Recenzovaný sborník příspěvků XII. mezinárodní vědecké konference Hospodářská politika v členských zemích Evropské unie : 16.-18. září 2014, Betline Forest Hotel, Ostravice
n3:obor
n5:AH
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n7:2014
n3:tvurceVysledku
Machová, Zuzana Kotlán, Igor
n3:typAkce
n20:EUR
n3:zahajeniAkce
2014-09-16+02:00
s:numberOfPages
9
n12:hasPublisher
Slezská univerzita v Opavě, Obchodně podnikatelská fakulta
n19:isbn
978-80-7510-045-0
n10:organizacniJednotka
27510