Uneingeschränkter Zugang

Labour Taxation and its Impact on Economic Growth – Complex Analysis

   | 16. Apr. 2018

Zitieren

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.Search in Google Scholar

Alesina, A. et al. (1999). Fiscal Policy, Profits and Investment. National Bureau of Economic Research, Working Paper No. 7207.10.3386/w7207Search in Google Scholar

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), 277–297.10.2307/2297968Open DOISearch in Google Scholar

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.1512503Search in Google Scholar

Barro, R. and Sala-i-Martin, X. (2004). Economic Growth (2nd ed). London: The MIT Press.Search in Google Scholar

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.1022511Search in Google Scholar

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.2785103Search in Google Scholar

Engen, E., Gale, W. and Scholz, J. (1994). Do Saving Incentives Work? Bookings Papers on Economic Activity, 25(1), 85–180.10.2307/2534631Search in Google Scholar

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/w19255Search in Google Scholar

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.Search in Google Scholar

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.2186153Search in Google Scholar

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)00092-7Search in Google Scholar

Johansson, A. et. al (2008). Tax and Economic Growth. OECD Economics Department, Working Paper No. 20, 2–82.Search in Google Scholar

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-2017-0001Search in Google Scholar

Kaplow, L. (2008). The Theory of Taxation and Public Economics. Princeton: Princeton University Press.10.2139/ssrn.1155194Search in Google Scholar

King, R. and Rebelo, S. (1990). Public Policy and Economic Growth: Developing Neoclassical Implications. Journal of Political Economy, 98(5), 126–150.10.1086/261727Open DOISearch in Google Scholar

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)00022-5Open DOISearch in Google Scholar

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.Search in Google Scholar

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.Search in Google Scholar

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.Search in Google Scholar

Kotlán, I., Machová, Z. (2012). World Tax Index: Methodology and Data. DANUBE: Law, Economics and Social Issues Review, 3(2), 18–33.Search in Google Scholar

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-yOpen DOISearch in Google Scholar

Leibfritz, W., Thornton, J. and Bibbee, A. (1997). Taxation and Economic Performance. OECD Economics Department, Working Paper No. 176.Search in Google Scholar

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)00098-7Search in Google Scholar

Lin, S. (2001). Taxation, Human Capital Accumulation and Economic Growth. Japanese Economic Review, 52(2), 185–197.10.1111/1468-5876.00189Open DOISearch in Google Scholar

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-01-2013-0003Search in Google Scholar

Lubian, D. and Zarri. L. (2011). Happiness and Tax Morale: An Empirical Analysis. University of Veroa, Working Paper No. 04.10.1016/j.jebo.2011.03.009Search in Google Scholar

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), 631–652.10.1111/1468-0084.0610s1631Search in Google Scholar

Mankiw, G., Romer, D. and D. Weil (1992). A Contribution to the Empirics of Economic Growth. The Quarterly Journal of Economics, 107(2), 407–437.10.2307/2118477Search in Google Scholar

Macek, R. (2015). Vplyv jednotlivých typov daní na ekonomický rast v krajinách OECD: dynamická panelová regresia. Ekonomický casopis, 63(7), 718–736.Search in Google Scholar

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.Search in Google Scholar

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-2015-0002Search in Google Scholar

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.Search in Google Scholar

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-2013-0008Search in Google Scholar

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.2013.09.002Search in Google Scholar

Overesch, M. and Voeller, D. (2010). The Impact of Personal and Corporate Taxation on Capital Structure Choices. Financz Archiv, 66(3), 263–294.10.1628/001522110X534853Search in Google Scholar

Pfaffermayer, M., Stockl, M., and Winner, H. (2008). Capital Structure, Corporate Taxation and Firm Age. University of Innsbruck, Working Paper No. 2008–09.Search in Google Scholar

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/w1353Search in Google Scholar

Salanié, B. (2003). The Economics of Taxation. Cambridge: MIT Press.Search in Google Scholar

Teixeira, A. and Fortuna, N. (2003). Human Capital, Innovation Capability and Economic Growth. Faculdade de Economia, Working Paper No. 131.Search in Google Scholar

Tosun, M. and Abizadeh, S. (2005). Economic Growth and Tax Components: An Analysis of Tax Changes in OECD. Applied Economics, 37(19), 2251–2263.10.1080/00036840500293813Search in Google Scholar

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-2016-0012Search in Google Scholar

Vogel, L. (2009). Tax Avoidance and Fiscal Limits: Laffer Curves in an Economy with Informal Sector. European Commission, Working Paper.Search in Google Scholar

eISSN:
1804-8285
Sprache:
Englisch
Zeitrahmen der Veröffentlichung:
4 Hefte pro Jahr
Fachgebiete der Zeitschrift:
Wirtschaftswissenschaften, Volkswirtschaft, Makroökonomie, Wirtschaftspolitik, Rechtswissenschaften, Europäisches Recht, andere