Politická ekonomie
Politická ekonomie
Politická ekonomie
TEORETICKÝ ČASOPIS • ISSN 0032-3233 (Print) • ISSN 2336-8225 (Online)

Politická ekonomie Vol. 57 No. 4

Regresní analýza faktorů ovlivňujících výnosy korporativní daně v zemích OECD

DOI: https://doi.org/10.18267/j.polek.693

[plný text (PDF)]

Květa Kubátová, Lucie Říhová

The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly addresses factors influencing corporate income tax revenues is quite limited - in respect of number of papers as well as in respect of the range of examined countries and/or time period. The latest and key papers include among others Clausing (2007), Devereux (2006) and partly Kenny, Winer (2006) and Gropp, Kostial (2000). Presented article on the other hand covers observations for all OECD countries for a rather long time period 1980-2006. The authors believe that this paper addresses all important factors having influence on corporate income tax revenues, including tax avoidance and debt financing. The results of the analysis largely correspond to existing investigations of other authors; however, presented regression is of more complex and general character - it includes other factors of tax avoidance and data for all OECD members (except for some variables which are not available), including post-communist countries.

JEL klasifikace: H20, H25

AUERBACH, A. J. 2006. Why have corporate tax revenues declined? Another Look. University of California, December 2006.

BARTELSMAN, E. J.; BEETSMA, R. M. W. 2003. Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD countries. Journal of Public Economics, 87, s. 2225-2252, 2003.

BÉNASSY QUÉRÉ, A.; FONTAGNÉ, L.; LAHRECHE-RÉVIL, A. 2000. Foreign direct investment and the prospects for tax co-ordination in Europe. [CEPII Working Paper no. 2000-06] April 2006.

CLAUSING, K. A. 2007. Corporate Tax Revenues in OECD Countries. International Tax and Public Finance, 14(2), 2007.

DEVEREUX, M. P. 2006. Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues. University of Warwick, May 2006.

DEVEREUX, M. P.; GRIFFITH, R.; KLEMM, A. 2002. Corporate Income Tax Reforms and International Tax Competition, Economic Policy, roè. 35, s. 451-495. [And accompanying data files available on-line http://www.ifs.org.uk]

DEVEREUX, M. P.; SORENSEN, P. B. 2006. The Corporate Income Tax: international trends and options for fundamental reform, European Economy. Economic Papers No. 264, December 2006.

DOUGHERTY, CH. 2002. Introduction to Econometrics. Oxford : Oxford University Press, 2002.

DREHER, A. 2006. . Applied Economics 38(10), s. 1091-1110. (Updated in Dreher, A.; Noel, G.; Pim, M. 2008. Measuring Globalization Gauging its Consequences. New York : Springer, 2208. http://gretl.sourceforge.net.)

EUROPEAN COMMISSION 2007. Taxation Trends in the European Union – Data for the EU Member States and Norway. Luxembourg : Office for Official Publications of the European Communities, 2007.

GORDON, R. H.; SLEMROD, J. 1998. Are “Real” Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? [NBER Working Paper Series, Working Paper 6576] May 1998.

GRIFFITH, R.; KLEMM, A. 2004. What Has Been the Tax Competition Experience of the Last 20 Years? [Institute for Fiscal Studies, Working Paper 04/05] 2004.

GROPP, R.; KOSTIAL, K. 2000. The Disappearing tax base: Is foreign direct investment eroding corporate income taxes? [European Central Bank Working Paper Series] September 2000.

KENNY, L. W.; WINER, S. L. 2006. Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime. International Tax and Public Finance 13(2/3), 2006.

KUBÁTOVÁ, K.; VANČUROVÁ, A.; FOLTYSOVÁ, M. 2008. Impact of Globalization on Taxation Mixes in OECD Countries During 1965–2003. Prague Economic Papers, 2008, roč. 17, č. 1, s. 40-53.

OECD (2007a): OECD Revenue Statistics 1965–2006. OECD 2007.

OECD (2007b): OECD Factbook 2007: Economic, Environmental and Social Statistics. OECD 2007.

WOOLDRIDGE, J. G. 2003. Introductory Econometrics: A Modern Approach. Mason, Thomson : South-Western, 2003.

ZODROW, G. R. 2006. Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies. International Tax and Public Finance 13(2/3), 2006.