Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/184539 
Authors: 
Year of Publication: 
2018
Citation: 
[Journal:] DANUBE: Law, Economics and Social Issues Review [ISSN:] 1804-8285 [Volume:] 9 [Issue:] 1 [Publisher:] De Gruyter [Place:] Warsaw [Year:] 2018 [Pages:] 49-61
Publisher: 
De Gruyter, Warsaw
Abstract: 
The aim of the article is to provide a complex analysis of labour taxation impact on economic growth in OECD countries. As main approximators of taxation, implicit tax rates and the World Tax Index are used. Methods and tests of dynamic panel regression with the Arellano-Bond estimator are used from the methodological point of view. From the results of complex analysis, it is evident that there exists a non-linear relationship between tax revenues (implicit tax rates, world tax index) and tax burden (tax rates). There also exists a negative relationship between labour taxation and economic growth and the impact of labour taxation is the most harmful for economic growth. Therefore, in an effort to stimulate economic growth, labour taxation expressed by personal income taxes and social security contributions should be reduced.
Subjects: 
Labour Taxation
Implicit Tax Rates
World Tax Index
Laffer Curve
Economic Growth
Dynamic Panel Regression
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Article

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