Vliv zdanění na dlouhodobý ekonomický růst

Taxation Influence on the Economic Growth

Igor Kotlan (), Zuzana Machova () and Lenka Janíčková

Politická ekonomie, 2011, vol. 2011, issue 5, 638-658

Abstract: 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.

Keywords: economic growth; taxation; tax quota; implicit tax rates; panel data estimation (search for similar items in EconPapers)
JEL-codes: C50 H20 K10 K31 (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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DOI: 10.18267/j.polek.812

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