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Výsledky projektu Elasticita zdanitelného příjmu korporací: evidence ze sedmi evropských krajin
Výsledky
  Typ výsledku
Autor celku
Název celku(Celkem 1 zázn.)
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| Madzharova, Boryana, We estimate the elasticity of taxable income with respect to the next of tax share for six EU countries using panel data, separating the short-run and long-run elasticities with the methodology of Goolsbee (2000).Our estimates of ETI vary substantially between countries, from negative for Bulgaria and Romania, to relatively small and positive in the case of Hungary and Poland indicating limited responsiveness to changes in tax rates. And in the cases of the Czech Republic and Slovakia, we find positive and high elasticities, which confirm our expectations that tax cuts have generated their own revenues. [Jiný výsledek] |