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@inproceedings{1346065,
author = {Zimčík, Petr},
address = {Vrátna, Slovakia},
booktitle = {Quantitative Methods in Economics; Multiple Criteria Decision Making XVIII},
editor = {M. Reiff, P. Gežík},
keywords = {Economic growth; Tax quota; World Tax Index},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Vrátna, Slovakia},
isbn = {978-80-972328-0-1},
pages = {411-415},
publisher = {University of Economics: University of Economics, Bratislava},
title = {TAX QUOTA VS. WORLD TAX INDEX: PANEL DATA COMPARISON},
url = {http://www.fhi.sk/en/katedry%20-fakulty/kove/ssov/papers//},
year = {2016}
}
TY - JOUR
ID - 1346065
AU - Zimčík, Petr
PY - 2016
TI - TAX QUOTA VS. WORLD TAX INDEX: PANEL DATA COMPARISON
PB - University of Economics: University of Economics, Bratislava
CY - Vrátna, Slovakia
SN - 9788097232801
KW - Economic growth
KW - Tax quota
KW - World Tax Index
UR - http://www.fhi.sk/en/katedry%20-fakulty/kove/ssov/papers//
L2 - http://www.fhi.sk/en/katedry%20-fakulty/kove/ssov/papers//
N2 - The aim of this paper is to examine possible effects of tax burden on the real economic growth in 33 OECD countries. Research is focused on two tax burden indicators. A tax quota is used in most of similar studies and World Tax Index as an alternative. These indicators are separately added in the augmented endogenous growth model with physical capital approximation and other control variables. The fixed-effect panel regression was used as a method to analyze any tax burden effects in a time period 2000-2013. Because of nature of annual data, time fixed-effects were also added to regression. Main findings of this paper are that a tax quota has significant adverse effects on growth whether time fixed-effects are used or not. World Tax Index has significant adverse effects only when time dummies are used.
ER -
ZIMČÍK, Petr. TAX QUOTA VS. WORLD TAX INDEX: PANEL DATA COMPARISON. In M. Reiff, P. Gežík. \textit{Quantitative Methods in Economics; Multiple Criteria Decision Making XVIII}. Vrátna, Slovakia: University of Economics: University of Economics, Bratislava, 2016, s.~411-415. ISBN~978-80-972328-0-1.
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