Accès libre

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

À propos de cet article

Citez

Arnold, J. (2008). Do Tax Structures Affect Aggregate Economic Growth? Empirical Evidence from a Panel of OECD Countries. OECD Economics Department Working Papers, 643.Search in Google Scholar

Börzel, T. (2011). Move Closer!NewModes of Governance and Accession to the European Union. DANUBE: Law and Economics Review, 2(2), 1-22.Search in Google Scholar

De Laet, J.-P., Wöhlbier, F. (2008). Tax Burden by Economic Function: A Comparison for the EU Member States. MPRA Paper, 14761.Search in Google Scholar

Elschner, Ch., Schwager, R. (2004). A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower. ZEW Discussion Papers, 04-59.10.2139/ssrn.586403Search in Google Scholar

Janíčková, L. (2013). Effective Tax Rates in the Moravian-Silesian Region. DANUBE: Law and Economics Review, 4(1), 83-92.10.2478/danb-2013-0004Search in Google Scholar

Johansson, A., Heady, C., Arnold, J., Brys, B., Vartia, L. (2008). Tax and Economic Growth. OECD Economics Department Working Papers, 621.Search in Google Scholar

Kiss, G. P., Jedrzejowicz, T., Jirsáková, J. (2009). How to Measure Tax Burden in an Internationally Comparable Way? National Bank of Poland Working Paper, 56.10.2139/ssrn.1752229Search in Google Scholar

Kotlán, I. (2001). The Alternative Goals of the Stabilization Policy. Politická ekonomie, 49(4), 514-521.10.18267/j.polek.322Search in Google Scholar

Kotlán, I. (2008). Gnoseology Approach to the Tax Reform in the Czech Republic. Politicka ´ ekonomie, 56(4), 505-519.10.18267/j.polek.650Search in Google Scholar

Kotlán, I., Machová, Z. (2012a). World Tax Index: Methodology and Data. DANUBE: Law and Economics Review, 3(2), 19-33.Search in Google Scholar

Kotlán, I., Machová, Z. (2012b). The Influence of Corporate Taxation on Economic Growth: The Failure of Tax Quota? Politická ekonomie, 60(5), 743-763.10.18267/j.polek.875Search in Google Scholar

Kotlán, I., Machová, Z., Janíčková, L. (2011). Taxation Influence on the Economic Growth. Politická ekonomie, 59(5), 638-658.10.18267/j.polek.812Search in Google Scholar

Kotlánová, E., Kotlán, I. (2012). The Influence Of The Institutional Factors On The Corruption: The Empirical Analysis. Politická ekonomie, 60(2), 167-186.10.18267/j.polek.836Search in Google Scholar

Laffer, A. B. (2004). The Laffer Curve: Past, Present, and Future. Heritage Foundation Backgrounder, 1765.Search in Google Scholar

Lazar, S. (2010). Effective Tax Burden Borne By Companies: A Review And A New Methodology. Annals of Faculty of Economics, 1(2), 584-588.Search in Google Scholar

Nagy, I. Z. (2011). The Economic and Psychological Contexts of the Tax Evasion on Hungary’s Example. DANUBE: Law and Economics Review, 2(3), 55-68.Search in Google Scholar

OECD (2011). Revenue Statistics 1965-2010: 2011 Edition. Paris: OECD.Search in Google Scholar

Ricotti, G. et al. (2010). The Tax Burden on the Banking Sector: Some Methodological Issues and Assessments. Questioni di Economia e Finanza, Occasional Papers, 80.Search in Google Scholar

Saaty, T. L. (2008). Decision Making with the Analytic Hierarchy Process. International Journal of Services Sciences, 1(1), 83-98.10.1504/IJSSCI.2008.017590Search in Google Scholar

Szarowska, I. (2010). Changes in Taxation and their Impact on Economic Growth in the European Union. MPRA Paper, 32354.Search in Google Scholar

The World Bank (2012). Doing Business: Measuring Business Regulations [online]. Retrieved from http://www.doingbusiness.org/.10.1596/978-0-8213-9615-5Search in Google Scholar

Walden, M. L. (1996). Implicit Tax Rates of the Expanded Earned Income Tax Credit for Welfare Recipients in North Carolina. Journal of Consumer Affairs, 30(2), 348-372.10.1111/j.1745-6606.1996.tb00062.xSearch in Google Scholar

Zechner, J., Swoboda, P. (1986). The Critical Implicit Tax Rate and Capital Structure. Journal of Banking & Finance, 10(3), 327-341.10.1016/S0378-4266(86)80024-3Search in Google Scholar

ISSN:
1804-8285
Langue:
Anglais
Périodicité:
4 fois par an
Sujets de la revue:
Business and Economics, Political Economics, Macroecomics, Economic Policy, Law, European Law, other