Horizont daňové politiky v zemích OECD

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dc.contributor.authorKotlán, Igor
dc.contributor.authorMachová, Zuzana
dc.date.accessioned2015-01-08T14:56:22Z
dc.date.available2015-01-08T14:56:22Z
dc.date.issued2014
dc.description.abstract-enThis aim of the article is to determine the optimal tax policy horizon, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the empirical analysis is based on a dynamic panel model, in which the data for the OECD countries in the period of 2000-2011 are used. The results confirm the economic theory about the negative impact of taxes on growth and show that the tax policy infl uences the growth the strongest with the 2-3 years lag. The analysis also confi rms that permanent tax changes in sense of increased taxation may not be as negative for growth if they are accompanied by effective tax collection and increase of tax revenues.
dc.description.firstpage161cs
dc.description.issue2cs
dc.description.lastpage173cs
dc.description.sourceWeb of Sciencecs
dc.description.volume62cs
dc.format.extent363288 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationPolitická ekonomie. 2014, roč. 62, č. 2, s. 161-173.cs
dc.identifier.doi10.18267/j.polek.944
dc.identifier.issn0032-3233
dc.identifier.issn2336-8225
dc.identifier.urihttp://hdl.handle.net/10084/106269
dc.identifier.wos000336075400001
dc.language.isoencs
dc.publisherVysoká škola ekonomická v Prazecs
dc.relation.ispartofseriesPolitická ekonomiecs
dc.relation.urihttps://doi.org/10.18267/j.polek.944
dc.rightsCreative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License
dc.rights.accessopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.titleHorizont daňové politiky v zemích OECDcs
dc.title.alternativeTax Policy Horizon in the OECD Countriescs
dc.typearticlecs
dc.type.statusPeer-reviewedcs

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