World Tax Index: New Methodology for OECD Countries, 2000–2012

Machová, Zuzana; Kotlán, Igor

doi:10.2478/danb-2013-0008

Cited by 8 publications

(5 citation statements)

References 11 publications

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“…Furthermore, the new tax studies of e.g. Kotlán and Machová (2012a) or Machová and Kotlán (2013) works with the OECD countries, too.…”

Section: Empirical Analysis: Data Sources Methodology and Resultsmentioning

confidence: 99%

“…World Tax Index also represents multicriterial index which consists of multiple subindexes where its classification, similarly as in the case of tax quota, is executed in empirical analysis (Machová and Kotlán, 2013;Kotlán and Machová, 2013). Figure 2 shows the average total tax burden in individual OECD countries approximated by World Tax Index for the period of 2000 -2011.…”

Section: Figure 1 Average Total Tax Burden Approximated By Tax Quota mentioning

confidence: 99%

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

Macek

2015

Review of Economic Perspectives

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The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000–2011. The impact of taxation is integrated into growth models by its impact on the individual growth variables, which are capital accumulation and investment, human capital and technology. The analysis in this paper is based on extended neoclassical growth model of Mankiw, Romer and Weil (1992), and for the verification of relation between taxation and economic growth the panel regression method is used. The taxation rate itself is not approximated only by traditional tax quota, which is characteristic by many insufficiencies, but also by the alternative World Tax Index which combines hard and soft data. It is evident from the results of both analyses that corporate taxation followed by personal income taxes and social security contribution are the most harmful for economic growth. Concurrently, in case of the value added tax approximated by tax quota, the negative impact on economic growth was not confirmed, from which it can be concluded that tax quota, in this case as the indicator of taxation, fails. When utilizing World Tax Index, a negative relation between these two variables was confirmed, however, it was the least quantifiable. The impact of property taxes was statistically insignificant. Based on the analysis results it is evident that in effort to stimulate economic growth in OECD countries, economic-politic authorities should lower the corporate taxation and personal income taxes, and the loss of income tax revenues should be compensated by the growth of indirect tax revenues.

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“…Furthermore, the new tax studies of e.g. Kotlán and Machová (2012a) or Machová and Kotlán (2013) works with the OECD countries, too.…”

Section: Empirical Analysis: Data Sources Methodology and Resultsmentioning

confidence: 99%

Section: Figure 1 Average Total Tax Burden Approximated By Tax Quota mentioning

confidence: 99%

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

Macek

2015

Review of Economic Perspectives

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“…In Finland, for example, the country that is first in Accountable corporations, government support was crucial in establishing world-leading social responsibility practices. It is also worth mentioning that the state's role is more that of night-watchman, focused on coordination and harmonization, rather than direct control (according to the WTI, the tax burden of Cluster 7 countries is not significantly high within the OECD, Machova-Kotlan, 2013). The favourable business environment is also part of the L2-L3 transition level, which is driven by the good availability of resources, on the one hand, and by the regulation of the state, on the other.…”

Section: A Defensive Strategy Focused On the Creation Of Local Safe Hmentioning

confidence: 99%

Characteristics of the large corporation-based, bureaucratic model among oecd countries - an foi model analysis

Bartha

Gubik

2014

Danube

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Deciding on the development path of the economy has been a delicate question in economic policy, not least because of the trade-off effects which immediately worsen certain economic indicators as steps are taken to improve others. The aim of the paper is to present a framework that helps decide on such policy dilemmas. This framework is based on an analysis conducted among OECD countries with the FOI model (focusing on future, outside and inside potentials). Several development models can be deduced by this method, out of which only the large corporation-based, bureaucratic model is discussed in detail. The large corporation-based, bureaucratic model implies a development strategy focused on the creation of domestic safe havens. Based on country studies, it is concluded that well-performing safe havens require the active participation of the state. We find that, in countries adhering to this model, business competitiveness is sustained through intensive public support, and an active role taken by the government in education, research and development, in detecting and exploiting special market niches, and in encouraging sectorial cooperation.

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“…Arguments from the theory of fiscal federalism are discussed more deeply in section III. In addition, other arguments for coordination instead of harmonization in the fiscal area are the highly heterogeneous national tax systems (Machová and Kotlán, 2013) and also the significantly different regimes and the extent of welfare states among European countries. The paper's understanding of the key terms, such as harmonization, coordination, and autonomy, is elaborated in section II.…”

Section: Introductionmentioning

confidence: 99%

Policy Autonomy, Coordination or Harmonization in the Persistently Heterogeneous European Union?

Kouba

Mádr

Nerudová

et al. 2016

DANUBE: Law and Economics Review

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Within the context of the continuing integration process in Europe, this paper addresses the question of whether policies in the EU should head towards autonomy, coordination or harmonization. Taking the path dependence effect into account, it is the authors' opinion that Europe has gone too far in its integration process to be able to continue with policies being fully under the competences of individual member countries. However, the habitual question still arises: does fiscal policy need to be harmonized to a level comparable to monetary policy as these two policies, necessarily, complement each other? This paper argues that it does not. There are three main arguments discussed. Firstly, the authors build on the theory of fiscal federalism. Secondly, there are significantly different regimes of welfare states and extents of social policies among European countries, which strongly determine the character of public finance. And thirdly, the tax systems across Europe are also highly divergent, with many features of continuing tax competition.

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World Tax Index: New Methodology for OECD Countries, 2000–2012

Cited by 8 publications

References 11 publications

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

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

Characteristics of the large corporation-based, bureaucratic model among oecd countries - an foi model analysis

Policy Autonomy, Coordination or Harmonization in the Persistently Heterogeneous European Union?

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