Taxation Influence on the Economic Growth
Bibliographic Data
| ID | 6109643 |
|---|---|
| Authors | Igor Kotlán (0000-0002-6121-3216, Ministry of Industry and Trade), Zuzana Machová (0000-0002-3448-4600, Ministry of Industry and Trade), Lenka Janíčková (0009-0000-5059-8272, Ministry of Industry and Trade) |
| Year | 2011 |
| Volume | 59 |
| Issue | 5 |
| Pages | 638-658 |
| Publication date | 2011-10-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Politická ekonomie (JOURNAL) |
| Journal identifiers | ISSN: 0032-3233 • E-ISSN: 2336-8225 |
| Publisher | Prague University of Economics and Business (PUBLISHER • CZ) |
| DOI | 10.18267/j.polek.812 |
| OpenAlex | W2276009091 |
| Language | EN |
| Citations received | 11 |
| References cited | 59 |
The aim of the paper is a verification of particular channels that taxation can influence economic growth by. It concerns an influence by capital accumulation and investments, technological development and human capital accumulation. The effects of total tax burden as well as of particular taxes are analyzed. Tax burden is approximated by tax quota and, in certain cases, by implicit tax rate. There is a method of Panel Data Estimation used, especially in the case of OECD countries sample, and all the common econometric tests are performed. The recommendations for economic policy makers are formulated on the basis of the analysis. Above all, they include the suggestion of overall tax quota reduction, especially the reduction of excise taxes and social security contributions. Concerning new member countries of European Union, there is a recommendation of further elimination of tax burden of corporations
Direct tax · Double taxation · Econometric model · Econometrics · Economics · Estimation · European union · Excise · Indirect tax · International economics · Macroeconomics · Panel data · Public economics · Sample (material) · Tax policy · Tax reform · Economic and Fiscal Studies · Economic Growth and Productivity · Fiscal Policy and Economic Growth
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Tax Policy in the Slovak and Czech Economies
Context of Economic Policy and the Current Financial and Economic Crisis
An Analysis of Central European Tax Systems Using Statistical Simulation
The Influence of the Institutional Factors on the Corruption
Impact of Effective Tax Rates and Its Components on Foreign Direct Investment - The Case of the EU Member Countries
The Impact of VAT Changes on the Households ́ Real Incomes
The Influence of Corporate Taxation on Economic Growth
Private and Public Debt
Interaction of Taxation, Government Expenditure and Economic Growth
Tax Policy Horizon in the OECD Countries
A Comparative Study of Unit Root Tests with Panel Data and a New Simple Test
The Penn World Table (Mark 5)
Technological Diffusion, Convergence, and Growth
Fiscal policy and growth
Is public expenditure productive?
Unit root tests in panel data
On the mechanics of economic development
Testing for unit roots in heterogeneous panels
Human Capital
An Essay in Dynamic Theory
Human Capital
Increasing Returns and Long-Run Growth
Dividends and Taxes
Public Policy and Economic Growth
Capital Expansion, Rate of Growth, and Employment
Public Policy and the Corporation
An Essay in Dynamic Theory
A Contribution to the Empirics of Economic Growth
Government Expenditures and Taxes Influence on the Economic Growth (Empirical Analysis)
Gnoseology approach to the tax reform in the Czech Republic
| Citations per year | 0.79 |
|---|---|
| Citation span | 2012 - 2021 (10) |
| Highly cited | No |