References
- 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), 133–142.
- Alesina, A. et al. (1999). Fiscal Policy, Profits and Investment. National Bureau of Economic Research, Working Paper No. 7207.10.3386/w7207
- Arellano, O. and Bond, S. (1991). Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations. The Review of Economic Studies, 58(2), 277–297.10.2307/2297968
- Bach, S. (2009). The Impact of Loses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources. DIW Wochenbericht, Working Paper No. 950.10.2139/ssrn.1512503
- Barro, R. and Sala-i-Martin, X. (2004). Economic Growth (2nd ed). London: The MIT Press.
- Becker, J. and Fuest, C. (2007). Quality versus Quantity – the Composition Effect of Corporate Taxation on Foreign Direct Investment. CESifo, Working Paper No. 2126.10.2139/ssrn.1022511
- Buetner, T. and Ruf, M. (2005). Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals. Deutsche Bundesbank, Working Paper No. 17.10.2139/ssrn.2785103
- Engen, E., Gale, W. and Scholz, J. (1994). Do Saving Incentives Work? Bookings Papers on Economic Activity, 25(1), 85–180.10.2307/2534631
- Feenstra, R., Inklaar, R. and M. Timmer (2013). The Next Generation of the Penn World Table. National Bureau of Economic Research, Working Paper No. 19255.10.3386/w19255
- Feld, L. and 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.
- Grochulski, B. and Piskorski, T. (2007). Risky Human Capital and Deferred Capital Income Taxation. Federal Reserve Bank of Richmond, Working Paper No. 06–13.10.2139/ssrn.2186153
- Im, K., Pesaran, H. and Shin, Y. (2003). Testing for Unit Roots in Heterogeneous Panels. Journal of Econometrics, 115(1), 53–74.10.1016/S0304-4076(03)00092-7
- Johansson, A. et. al (2008). Tax and Economic Growth. OECD Economics Department, Working Paper No. 20, 2–82.
- Jovanovic, T., Klun, M. (2017). Tax Policy Assessment in Slovenia – Case of Interest Tax Shield. DANUBE: Law, Economics and Social Issues Review, 8(1), 1–17.10.1515/danb-2017-0001
- Kaplow, L. (2008). The Theory of Taxation and Public Economics. Princeton: Princeton University Press.10.2139/ssrn.1155194
- King, R. and Rebelo, S. (1990). Public Policy and Economic Growth: Developing Neoclassical Implications. Journal of Political Economy, 98(5), 126–150.10.1086/261727
- Kneller, R., Bleaney, M. and Gemmell, N. (1999). Fiscal Policy and Growth: Evidence from OECD Countries. Journal of Public Economics, 74(2), 171–190.10.1016/S0047-2727(99)00022-5
- Kotlán, I., Machová, Z. and Macek, R. (2015). “Not a Tax as a Tax: Tax Burden Indicators Revised”, in: Soliman, K. (eds.). Proceedings of the 25th International Business Information Management Association Conference Innovation Vision 2020: From Regional Development Sustainability to Global Economic Growth. Norristown: IBIMA Publishing, 2015.
- Kotlán, I., Machová, Z. and Macek, R. (2014). “Influence of Tax Uncertainty and Government Expenditures Volatility on Economic Growth – Case Study of OECD Countries”, in: Vrontis, D., Weber, Y., Tsoukatos, E. (eds.). Proceedings of the 7th Annual EuroMed Conference of the EuroMed Academy of Business. Kristiansand: Euromed, 2014.
- Kotlán, I. and Macek, R. (2014). “What is the Horizon of Fiscal Policy in OECD Countries?” in: Soliman, K. (eds.). Proceedings of the 23rd International Business Information Management Association Conference Innovation Vision 2020: Sustainable Growth, Economic Development and Global Competitiveness. Norristown: IBIMA Publishing, 2014.
- Kotlán, I., Machová, Z. (2012). World Tax Index: Methodology and Data. DANUBE: Law, Economics and Social Issues Review, 3(2), 18–33.
- Lanaspa, L., Pueyo, F. and Sanz, F. (2008). Foreign Direct Investment, Industrial Location and Capital Taxation. The Annals of Regional Science, 42(2), 413–423.10.1007/s00168-007-0158-y
- Leibfritz, W., Thornton, J. and Bibbee, A. (1997). Taxation and Economic Performance. OECD Economics Department, Working Paper No. 176.
- Levin, A., Lin, Ch. and Chu. Ch. (2002). Unit Root Tests in Panel Data: Asymptotic and Finite-Sample Properties. Journal of Econometrics, 108 (1), 1–24.10.1016/S0304-4076(01)00098-7
- Lin, S. (2001). Taxation, Human Capital Accumulation and Economic Growth. Japanese Economic Review, 52(2), 185–197.10.1111/1468-5876.00189
- Lindop, S. and Holland, K. (2013). Dividend Taxation and the Pricing of UK Equities. Journal of Applied Accounting Research, 14(3), 203–223.10.1108/JAAR-01-2013-0003
- Lubian, D. and Zarri. L. (2011). Happiness and Tax Morale: An Empirical Analysis. University of Veroa, Working Paper No. 04.10.1016/j.jebo.2011.03.009
- Maddala, G. and 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), 631–652.10.1111/1468-0084.0610s1631
- Mankiw, G., Romer, D. and D. Weil (1992). A Contribution to the Empirics of Economic Growth. The Quarterly Journal of Economics, 107(2), 407–437.10.2307/2118477
- Macek, R. (2015). Vplyv jednotlivých typov daní na ekonomický rast v krajinách OECD: dynamická panelová regresia. Ekonomický casopis, 63(7), 718–736.
- Macek, R. (2014a). “Labour Taxation and Its Impact on Economic Growth in the OECD Countries”, in: Tvrdon, M., Majerová, I. (eds.). International Scientific Conference on Economic Policy in the European Union Member Countries. Opava: Silesian University – School of Business Administration, 2014.
- Macek, R. (2014b). The Impact of Taxation on Economic Growth: Case Study of OECD Countries. Review of Economic Perspectives, 14(4), 309–328.10.1515/revecp-2015-0002
- Macek, R. (2014c). “Which Factors Influence the Corporate Tax Revenues in European Union Countries?”, in: Gaubova, G. (eds.) Taxes in the World: 4th International Scientific Conference. Vienna: EACO, 2014.
- Machova, Z., Kotlan, I. 2013. World Tax Index: New Methodology for OECD Countries, 2000–2010. DANUBE: Law, Economics and Social Issues Review, 4(2), 165–179.10.2478/danb-2013-0008
- Myeonghan, Ch. (2014). The Effect of Capital Gains Taxation on Small Business Transfers and Start-ups. Economic Modelling, 36(1), 447–454.10.1016/j.econmod.2013.09.002
- Overesch, M. and Voeller, D. (2010). The Impact of Personal and Corporate Taxation on Capital Structure Choices. Financz Archiv, 66(3), 263–294.10.1628/001522110X534853
- Pfaffermayer, M., Stockl, M., and Winner, H. (2008). Capital Structure, Corporate Taxation and Firm Age. University of Innsbruck, Working Paper No. 2008–09.
- Poterba, J. M. and Summers, L. H. (1985). The Economic Effects of Dividend Taxation. National Bureau of Economic Research, Working Paper No.1353.10.3386/w1353
- Salanié, B. (2003). The Economics of Taxation. Cambridge: MIT Press.
- Teixeira, A. and Fortuna, N. (2003). Human Capital, Innovation Capability and Economic Growth. Faculdade de Economia, Working Paper No. 131.
- Tosun, M. and Abizadeh, S. (2005). Economic Growth and Tax Components: An Analysis of Tax Changes in OECD. Applied Economics, 37(19), 2251–2263.10.1080/00036840500293813
- Uhrová, N., Skalka, P. (2016). The Impact of Minimum Wage Changes on Management in the Czech Republic. DANUBE: Law, Economics and Social Issues Review, 7(3), 183–189.10.1515/danb-2016-0012
- Vogel, L. (2009). Tax Avoidance and Fiscal Limits: Laffer Curves in an Economy with Informal Sector. European Commission, Working Paper.