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@inproceedings{1377571,
author = {Zimčík, Petr},
address = {Ostrava},
booktitle = {6th International Scientific Conference TAXES IN THE WORLD},
keywords = {economic growth; direct taxes; indirect taxes; panel regression; tax structure},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Ostrava},
isbn = {978-80-905405-2-1},
pages = {175-185},
publisher = {European Association Comenius - EACO a VSEO},
title = {Optimal tax mix in OECD countries},
year = {2016}
}
TY - JOUR
ID - 1377571
AU - Zimčík, Petr
PY - 2016
TI - Optimal tax mix in OECD countries
PB - European Association Comenius - EACO a VSEO
CY - Ostrava
SN - 9788090540521
KW - economic growth
KW - direct taxes
KW - indirect taxes
KW - panel regression
KW - tax structure
N2 - Tax revenues are unparalleled source of income in volume for any government but can also represent significant burden for taxpayers. Therefore to achieve the optimal tax structure should be essential for any policy maker. Aim of this paper is to empirically examine tax structure in OECD countries and how it can affect a long-term economic growth of these countries. The tax structure is measured as a ratio of direct and indirect taxes in this analysis. Fixed-effect panel regression with time effects was used as a method of estimation. Annual data in period 1991-2014 from 34 OECD countries were used and were transformed to 5 year averages. Results however did not show any significant effect of the tax structure on economic growth. The only significant result was a negative relationship between tax quota and GDP per capita growth rate.
ER -
ZIMČÍK, Petr. Optimal tax mix in OECD countries. In \textit{6th International Scientific Conference TAXES IN THE WORLD}. Ostrava: European Association Comenius - EACO a VSEO, 2016, s.~175-185. ISBN~978-80-905405-2-1.
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