TAX STRUCTURE DOES MATTER: EVIDENCE FROM OECD COUNTRIES
| Autoři | |
|---|---|
| Rok publikování | 2015 |
| Druh | Článek ve sborníku |
| Konference | 5th International Scientific Conference TAXES IN THE WORLD |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | http://www.obalkyknih.cz/view?book_id=112141006 |
| Obor | Ekonomie |
| Klíčová slova | Taxation; economic growth; panel data; OECD |
| Popis | The aim of this paper is to examine possible effects of a tax structure on the per capita economic growth in OECD countries. Special focus is set on the ratio between direct and indirect tax quotas in these countries. 32 OECD member states were divided into three groups based on this ratio. Effects of changes in total government expenditures, fixed capital formation and human capital were examined. The fixed-effect panel regression was used as a method for analysis of annual data from years 1995 – 2014. Main findings of this paper were that an increase of social security contribution and a payroll tax quota could have adverse effects on the economic growth in all groups of countries. Also in countries with highest direct/indirect tax quotas ratio, there is a significant positive relationship between growth and indirect tax quota. |
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