PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2018 | nr 8 | 4--14
Tytuł artykułu

Employment as a Macroeconomic Factor that Impacts Tax Revenues

Treść / Zawartość
Warianty tytułu
Zatrudnienie jako czynnik makroekonomiczny wpływający na dochody z podatków
Języki publikacji
EN
Abstrakty
Wskaźniki dotyczące rynku pracy, takie jak stopa zatrudnienia, stopa bezrobocia, struktura siły roboczej i płace są ważnymi czynnikami, które mogą bezpośrednio wpływać na dochody podatkowe, a zatem często są wykorzystywane do szacowania dochodów podatkowych. Oprócz tych czynników istnieją również inne wskaźniki makroekonomiczne, które znacząco wpływają na wysokość wpływów podatkowych. Niniejszy artykuł analizuje zatrudnienie jako decydujący makroekonomiczny czynnik wpływający na dochody podatkowe w krajach UE. Celem pracy jest potwierdzenie istotności rynku pracy jako decydującego czynnika w monitorowaniu dochodów podatkowych za pomocą trzech modeli analizy regresji (model łączenia, model efektów stałych i model efektów losowych). Analiza pokazuje, że wskaźnik zatrudnienia stanowi czynnik o największym wpływie na dochody podatkowe: wzrost wartości wskaźnika zatrudnienia o 1% prowadzi do wzrostu wpływów z podatków o 11 555 mln euro. Innymi ważnymi wskaźnikami makroekonomicznymi są produkt krajowy brutto i bezpośrednie inwestycje zagraniczne. (abstrakt oryginalny)
EN
Labour market indicators, such as employment rate, unemployment rate, labour force structure, wages or amount of paid wages, are important factors that can directly impact the tax revenues and therefore are often used in relation to tax revenues estimates. However, in addition to these factors, there are also other macroeconomic indicators that are significantly involved in the amount of tax revenues. This thesis analyses the employment as a decisive macroeconomic indicator of tax revenues in EU member countries. The aim of the thesis is to confirm the significance of the labour market indicator as the decisive factor in tax revenue monitoring by using three models of regression analysis (pooling model, fixed effects model and random effects model). The analysis shows that the employment rate represents the indicator with the greatest impact on the tax revenues, where an increase of the employment rate by 1% led to an increase of tax revenues by € 11,555 million. Other important macroeconomic indicators were gross domestic product and foreign direct investments. (original abstract)
Rocznik
Numer
Strony
4--14
Opis fizyczny
Twórcy
  • Technical University of Košice, Slovakia
  • Technical University of Košice, Slovakia
autor
  • Technical University of Košice, Slovak Republic
Bibliografia
  • Abbas S.A., Klemm A. (2013), A partial race to the bottom: corporate tax developments in emerging and developing economies, "International Tax and Public Finance", vol. 20 (4), pp. 596-617.
  • Al-Mamun A., Entebang H., Mansor S.A., Yasser Q.R., Nathan T.M., Rahman M.A. (2014), The Impact of Demographic Factors on Tax Compliance Attitude and Behavior in Malaysia, "Journal of Finance, Accounting and Management", vol. 5 (1), pp. 109.
  • Alstadsæter A., Fjærli E. (2009), Neutral taxation of shareholder income? Corporate responses to an announced dividend tax, "International Tax and Public Finance", vol. 16 (4), pp. 571-604.
  • Bartelsman E.J., Beetsma R.M.W.J. (2003), Why pay more? Corporate tax avoidance through transfer pricing in OECD countries, "Journal of Public Economics", vol. 87 (9-10), pp. 2225-2252.
  • Blundell R., Griffith R., Van Reenen J. (1995), Dynamic count data models of technological innovation, "The Economic Journal", vol. 105 (429), pp. 333-344, DOI: 10.2307/2235494.
  • Bocconi S., Ott M. (2011), ICT and universal access to education: Towards a culture of accessibility, In: World Summit on Knowledge Society, pp. 330-337. Springer, Berlin, Heidelberg.
  • Boubtane E., Coulibaly D., Rault C. (2013), Immigration, unemployment and GDP in the host country: Bootstrap panel Granger causality analysis on OECD countries, "Economic Modelling", vol. 33, pp. 261-269.
  • Bretschger L., Hettich F. (2002), Globalisation, capital mobility and tax competition: Theory and evidence for OECD countries, "European Journal of Political Economy", vol. 18 (4), pp. 695-716.
  • Clausing K.A. (2007), Corporate tax revenues in OECD countries, "International Tax and Public Finance", vol. 14 (2), pp. 115-133.
  • De Mooij R.A., Ederveen S. (2003), Taxation and foreign direct investment: a synthesis of empirical research, "International tax and public finance", vol. 10 (6), pp. 673-693.
  • Dolenc P., Laporšek S. (2010), Tax wedge on labour and its effect on employment growth in the European Union, "Prague Economic Papers", vol. 4 (2010), pp. 344-358.
  • Dolls M., Fuest C., Peichl A. (2012), Automatic stabilizers and economic crisis: US vs. Europe, "Journal of Public Economics", vol. 96 (3), pp. 279-294.
  • Feenberg D.R., Poterba J.M. (1993), Income inequality and the incomes of very highincome taxpayers: evidence from tax returns, "Tax Policy and the Economy", vol. 7, pp. 145-177.
  • Ferreira L., Hitchcock D.B. (2009), A comparison of hierarchical methods for clustering functional data, "Communications in Statistics - Simulation and Computation", vol. 38 (9), pp. 1925-1949.
  • Garrett G., Mitchell D. (2001), Globalization, government spending and taxation in the OECD, "European Journal of Political Research", vol. 39 (2), pp. 145-177.
  • Gecikova I, Papcunova V., Belajova A. (2014), The quality measurement of management in local self-government in the Slovak Republic, "Economic Annals-XXI", vol. 9-10, pp. 38-41.
  • Goudswaard K., Van de Kar H. (1994), The impact of demographic change on tax revenue, "Atlantic Economic Journal", vol. 22 (3), pp. 52-60.
  • Gupta A. (2007), Determinants of tax revenue efforts in developing countries, IMF Working Paper, no. 07/184.
  • Guziejewska B., Grabowski W., Bryndziak S. (2014), Tax competition strategies in corporate income tax - the case of EU countries, "Business and Economic Horizons", vol. 10 (4), pp. 253-271, DOI 10.15208/beh.2014.21.
  • Haufler A., Stähler F. (2013), Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes, "International Economic Review", vol. 54 (2), pp. 665-692.
  • Heinemann F., Overesch M., Rincke J. (2010), Rate-cutting tax reforms and corporate tax competition in Europe, "Economics & Politics", vol. 22 (3), pp. 498-518.
  • Hsiao F.S.T., Hsiao M.C.W. (2006), FDI, exports, and GDP in east and southeast Asia - Panel data versus time-series causality analyses, "Journal of Asian Economics", vol. 17 (6), pp. 1082-1106.
  • Kawano L., Slemrod J.B. (2014), How do corporate tax bases changes when corporate tax rates change? With implications for the tax rate elasticity of corporate revenues, SSRN "Electronic Journal".
  • Kennedy D., McMillen S., Simmons L. (2015), The Economic and Fiscal Impact of Low-Wage Work in Connecticut, ISSUE BRIEF.
  • Kubátová K., Říhová L. (2009), Regresní analýza faktorůovli vňujících výnosy korporativní daně v zemích OECD, "Politickáekonomie", vol. 57 (4), pp. 451-470.
  • Mintz J.M. (1990), Corporate tax holidays and investment, "The World Bank Economic Review", vol. 4 (1), pp. 81-102.
  • Mooij R.A.D., Ederveen S. (2008), Corporate tax elasticities: A reader's guide to empirical findings, "Oxford Review of Economic Policy", vol. 24 (4), pp. 680-697.
  • Osterloh S., Heinemann F. (2013), The political economy of corporate tax harmonization - Why do European politicians (dis) like minimum tax rates?, "European Journal of Political Economy", vol. 29, pp. 18-37.
  • Schwellnus C. & Arnold J. (2008), Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? Cross-Country Evidence from the Amadeus Dataset. OECD Economics Department Working Papers, No. 641, OECD Publishing, Paris. http://dx.doi.org/10.1787/236246774048.
  • Slemrod J. (2004), The economics of corporate tax selfishness. "National Tax Journal", vol. 57 (4), pp. 877-899.
  • Swank D. & Steinmo S. (2002), The new political economy of taxation in advanced capitalist democracies, "American Journal of Political Science", vol. 46 (3), pp. 642-655, DOI 10.2307/3088405.
  • Tanzi V. (1989), The impact of macroeconomic policies on the level of taxation and the fiscal balance in developing countries, "Staff Papers - International Monetary Fund", vol. 36 (3), pp. 633-656.
  • Tosun C. (2006), Expected nature of community participation in tourism development, "Tourism management", vol. 27 (3), pp. 493-504.
  • Winner H. (2005), Has tax competition emerged in OECD countries? Evidence from panel data, "International Tax and Public Finance", vol. 12 (5), pp. 667-687.
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.ekon-element-000171528350

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.