Horizont daňové politiky v zemích OECD

Tax Policy Horizon in the OECD Countries

Igor Kotlán and Zuzana Machova ()

Politická ekonomie, 2014, vol. 2014, issue 2, 161-173

Abstract: This 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.

Keywords: economic growth; taxation; tax quota; World Tax Index (WTI); Tax Policy Horizon; Dynamic Panel Data Estimation (search for similar items in EconPapers)
JEL-codes: H20 H30 O40 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.18267/j.polek.944

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