Have a personal or library account? Click to login
The Impact of Taxation on Economic Growth: Case Study of OECD Countries Cover

The Impact of Taxation on Economic Growth: Case Study of OECD Countries

By: Rudolf Macek  
Open Access
|Jan 2015

References

  1. ADINA, M. (2009). The Impact of Taxation on the Investment Localization Decision in the Context of Globalization. Analele Stiintifice ale Universitatii Alexandru Ioan Cuza din Iasi. 56 (1), pp. 133-142.
  2. AHMED, H., MILLER, S. (1999). Crowding-Out and Crowding-In Effects of the Components of Government Expenditure. University of Connecticut Department of Economics. Working Paper No. 02.
  3. ALESINA, A. et al. (1999). Fiscal Policy, Profits and Investment. National Bureau of Economic Research. Working Paper No. 7207.10.3386/w7207
  4. ARNOLD, J. (2008). Do Tax Structures Affect Aggregate Economic Growth? Empirical Evidence from a Panel of OECD Countries. OECD Economic Department. Working Papers No. 643
  5. BALTAGI, H. B. (2005). Econometric Analysis of Panel Data. 3rd ed. Chichester: Wiley.
  6. BARRO, R., SALA-I-MARTIN, X. (2004). Economic Growth. 2nd ed. London: The MIT Press.
  7. BARRO, R., SALA-I-MARTIN, X. (1995). Economic Growth. New York: McGraw Hill.
  8. BARRO, R. (1990). Government Spending in a Simple Model of Endogenous Growth. The Journal of Political Economy. 98 (5), pp. 103-125.10.1086/261726
  9. BECKER, J. (2009). Taxation of Foreign Profits with Heterogeneous Multinational Firms. Center for Economic Studies. Working Paper No. 2889.10.2139/ssrn.1536449
  10. BECKER, G. (1993). Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education. Chicago: University of Chicago Press.10.7208/chicago/9780226041223.001.0001
  11. BLECHOVÁ, B. (2008). Charakteristika přístupů používaných v EU pro hodnocení efektivního daňového zatížení příjmu korporací. In: CD od Participants'Reviewed Papers from XIII. International Conference Teoretické a praktické aspekty veřejných financí. Praha: VŠE, (ISBN 978-80-245-1378-2, s. 1-11).
  12. BLUNDELL, R. (2009). Optiaml Income Taxation: An Empirical Comparison of th UK and Germany. The Economic Journal. 119 (535), pp. F101-F121.10.1111/j.1468-0297.2008.02261.x
  13. BREBLER, D. (2012). The Impact of Corporate Taxes on Investment: An Exlpanatory Empirical Analysis for Interested Practitioners. ZEW. Working Paper No. 12040.
  14. DACKEHAG, M., HANSSON, A. (2012). Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries. Lund University Department of Economics. Working Paper No. 2012:6.
  15. DANIEL, B., JEFFREY, P. (2013). Investment Taxation and Portfolio Performance. Journal of Public Economics. 97 (1), pp. 245-257.
  16. DAVERI, F., TABELLINI, G. (2001). Unemployment, Growth and Taxation in Industrial Countries. Economic Policy. 30 (4), pp. 47-104.
  17. DECOSTER, A., HAAN, P. (2010). Empirical Welfare Analysis in Random Utility Models of Labour Supply. German Institute for Economic Research, Working Paper No. 1074.
  18. DUCZYNSKI, P. (2003). On Extended Versions of the Solow-Swan Model. Bulletin of Czech Econometric Society. 10 (19), pp. 39-58.
  19. DWENGER, N. (2009). Corporate Taxation and Investment: Explaining Investment Dynamics with Firm-Level Panel Data. Discussion Papers of DIW Berlin. Discussion Paper No. 924.10.2139/ssrn.1496335
  20. FELD, L., HECKEMEYER, J. (2008). FDI and Taxation: A Meta-Study. ZEW. Working Paper No. 08-128.10.2139/ssrn.1389200
  21. FELD, L., KIRCHGÄSSNER, G. (2001). The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for Swiss Cantons. Center for Economic Studies. Working Paper No. 455.
  22. GREENE, W. (2003). Econometrics Analysis. New Jersey: Prentice-Hall.
  23. GROCHULSKI, B., PISKORSKI, T. (2007). Risky Human Capital and Deferred Capital Income Taxation. Federal Reserve Bank of Richmond. Working Paper No. 06-13.
  24. HONG, D. (2012). Economic Growth and Welfare State: A Debate of Econometrics. Munich Personal RePEc Archive. Working Paper No. 39685.
  25. HUŠEK, R. (1998). Základy ekonometrické analýzy II. Praha: Vysoká škola ekonomická.
  26. IM, K., PESARAN, H., SHIN, Y. (2003). Testing for Unit Roots in Heterogeneous Panels. Journal of Econometrics. 115 (1), pp. 53-74.10.1016/S0304-4076(03)00092-7
  27. JACOBS, B. (2007). Optimal Tax and Education Policies and Investments in Human Capital. In Hartog (ed.), Human Capital: Theory and Evidence. Cambridge: Cambridge University Press.
  28. JONES, L., MANUELLI, R. (1999). On the Taxation of Human Capital. University of Minesota - Department of Economics. Working Paper.
  29. JUDD, K. (1985). Redistributive Taxation in a Simple Perfect Foresight Model. Journal of Public Economics. 28 (1), pp. 59-83.10.1016/0047-2727(85)90020-9
  30. KING, R., REBELO, S. (1990). Public Policy and Economic Growth: Developing Neoclassical Implications. Journal of Political Economy. 98 (5), pp. 126-150.10.1086/261727
  31. KINKOR, J. (1996). Je ekonomie blahobytu racionální?. Politická ekonomie. 44 (1), pp. 197-212.
  32. KLIKOVÁ, Ch., KOTLÁN, I. a kol. (2012). Hospodářská politika. 3. vyd. Ostrava: Sokrates.
  33. KNELLER, R., BLEANEY, M., GEMMELL, N. (1999). Fiscal Policy and Growth: Evidence from OECD Countries. Journal of Public Economics. 74 (2), pp. 171-190.10.1016/S0047-2727(99)00022-5
  34. KOTLÁN, I. (2010). Daňové zatížení a struktura daní v ČR ve srovnání s vybranými zeměmi OECD a EU a legislativní změny ve smyslu de lege ferenda. Praha: Národohospodářský ústav Josefa Hlávky.
  35. KOTLÁN, I., MACHOVÁ Z. (2013). Konstrukce alternativního ukazatele daňového zatížení na základě Saatyho metody a jeho využití v růstových modelech. Praha: Národohospodářský ústav Josefa Hlávky.
  36. KOTLÁN, I., MACHOVÁ, Z. (2012a). Vliv zdanění korporací na ekonomický růst: selhání daňové kvóty? Politická ekonomie. 60 (6), pp. 743-763.10.18267/j.polek.875
  37. KOTLÁN, I., MACHOVÁ, Z. (2012b). World Tax Index: Methodology and Data. DANUBE: Law and Economics Review. 3 (2), pp. 18-33.
  38. KOTLÁN, I., MACHOVÁ, Z., JANÍČKOVÁ, L. (2011). Vliv zdanění na dlouhodobý ekonomický růst. Politická ekonomie. 59 (5), pp. 638-658.10.18267/j.polek.812
  39. KUBÁTOVÁ, K., ŘÍHOVÁ, L. (2009). Regresní analýza faktorů ovlivňujících výnosy korporativní daně v zemích OECD. Politická ekonomie. 57 (4), pp. 451-470.10.18267/j.polek.693
  40. LEVIN, A., LIN, Ch., CHU, Ch. (2002). Unit Root Tests in Panel Data: Asymptotic and Finite-Sample Properties. Journal of Econometrics. 108 (1), pp. 1-24.10.1016/S0304-4076(01)00098-7
  41. LIN, S. (2001). Taxation, Human Capital Accumulation and Economic Growth. Japanese Economic Review. 52 (2), pp. 185-197.10.1111/1468-5876.00189
  42. LUCAS, R. (1988). On the Mechanics of Economic Development. Journal of Monetary Economics. 22 (1), pp. 3-42.10.1016/0304-3932(88)90168-7
  43. MADDALA, G., WU, S. (1999). A Comparative Study of Unit Root Tests with Panel Data and a New Simple Test. Oxford Bulletin of Economics And Statistics. 61 (0), pp. 631-652.10.1111/1468-0084.0610s1631
  44. MACHOVÁ, Z., KOTLÁN, I. (2013). World Tax Index: New Methodology for OECD Countries 2000-2010. DANUBE: Law and Economics Review. 2013 (2), pp. 165-179.10.2478/danb-2013-0008
  45. MANKIW, G., ROMER, D., WEIL, D. (1992). A Contribution to the Empirics of Economic Growth. The Quarterly Journal of Economics. 107 (2), pp. 407-437.10.2307/2118477
  46. OVERESCH, M., VOELLER, D. (2010). The Impact of Personal and Corporate Taxation on Capital Structure Choices. Financz Archiv. 66 (3), pp. 263-294.10.1628/001522110X534853
  47. PARETO. V. (1971). Manual of Political Economy. New York: A. M. Kelley.
  48. PFAFFERMAYER, M., STOCKL, M., WINNER, H. (2008). Capital Structure, Corporate Taxation and Firm Age. University of Innsbruck. Working Paper No. 2008-09
  49. ROMER, P. (1986). Increasing Returns and Long-Run Growth. The Journal of Political Economy. 94 (5), pp. 1002-1037.10.1086/261420
  50. SALANIÉ, B. (2003). The Economics of Taxation. Cambridge: MIT Press.
  51. SCHRATZENSTALEER, M., WAGENER, A., KOHLER-TOGLHOFER, W. (2005). Company Taxation in an Enlarged European Union. Monetary Policy and the Economy. 5 (1), pp. 96-102.
  52. SOLOW, R. (1956). A Contribution to the Theory of Economic Growth. The Quartely Journal of Economics. 70 (1), pp. 65-94.10.2307/1884513
  53. SWAN, T. (1956). Economic Growth and Capital Accumulation. The Economic Record. 32 (2), pp. 334-361.10.1111/j.1475-4932.1956.tb00434.x
  54. SZAROWSKA, I. (2011). Jak vysoké je korporátní daňové zatížení? Acta Academia Karvinesia. 13 (2), pp. 196-207.
  55. SZAROWSKA, I. (2010). Changes in Taxation and Their Impact on Economic Growth in the European Union. Munich Personal PePEc Archive. Working Paper No. 32354.
  56. TAPLOS, I., VANCU, I. (2009). Corporate Income Taxation Effect on Investment Decisions in the European Union. Annales Universitatis Apulensis Series Oeconomica. 11 (1), pp. 513-518.
  57. TEIXEIRA, A., FORTUNA, N. (2003). Human Capital, Innovation Capablility and Economic Growth. Faculdade de Economia. Working Paper No. 131.
  58. VILLELA, L., BARREIX, A. (2002). Taxation and Investment Promotion. Banco Inter-americanode Desarrollo. Working Paper.
  59. WONG, K. (2011). Progressive Taxation and the Intensity and Timing of Investment. Economic Modelling. 28 (1), pp. 100-108.10.1016/j.econmod.2010.09.020
  60. WOOLDRIDGE, J. (2009). Introductory Econometrics: A Modern Approach. Mason: South-Western CENGAGE Learning.
DOI: https://doi.org/10.1515/revecp-2015-0002 | Journal eISSN: 1804-1663 | Journal ISSN: 1213-2446
Language: English
Page range: 309 - 328
Published on: Jan 29, 2015
Published by: Mendel University in Brno
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2015 Rudolf Macek, published by Mendel University in Brno
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.