. "2013-11-13+01:00"^^ . "\u0158\u00EDm" . "978-0-9860419-1-4" . "3"^^ . . "27510" . . "International Business Information Management Asociation" . . . "Kotl\u00E1n, Igor" . "[21E932094EE8]" . "Creating Global Competitive Economies: 2020 Vision Planning & Implementation : proceedings of the 22nd International Business Information Management Association : Rome, Italy, November 13-14, 2013" . . . "S" . "Growth Effects of Taxation Volatility in Rich Countries" . . . . "RIV/61989100:27510/13:86086829" . "Growth Effects of Taxation Volatility in Rich Countries"@en . "Growth Effects of Taxation Volatility in Rich Countries" . "Macek, Rudolf" . "Contemporary economic literature frequently deals with the issue of fiscal policy variables effect on the economic growth. Nevertheless, their volatility remains almost omitted. The aim of this paper is thus to describe the effect of taxation on long-term economic growth with a special emphasis on the impact of tax uncertainty. In addition, the taxation is measured not only using a standard tax quota, but also an alternative World Tax Index (WTI). When it is used the tax quota a positive influence on growth was proved, contradicting the theoretical assumptions. The use of the WTI led to results consistent with theory and showed that the impact of tax uncertainty on economic growth is negative." . . "Contemporary economic literature frequently deals with the issue of fiscal policy variables effect on the economic growth. Nevertheless, their volatility remains almost omitted. The aim of this paper is thus to describe the effect of taxation on long-term economic growth with a special emphasis on the impact of tax uncertainty. In addition, the taxation is measured not only using a standard tax quota, but also an alternative World Tax Index (WTI). When it is used the tax quota a positive influence on growth was proved, contradicting the theoretical assumptions. The use of the WTI led to results consistent with theory and showed that the impact of tax uncertainty on economic growth is negative."@en . . "[It\u00E1lie]" . "Tax Uncertainty, World Tax Index, Economic Growth, Dynamic Panel"@en . "11"^^ . . . "Growth Effects of Taxation Volatility in Rich Countries"@en . . . "RIV/61989100:27510/13:86086829!RIV14-MSM-27510___" . "Machov\u00E1, Zuzana" . "Macek, Rudolf" . . . "76929" . "3"^^ .