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Aktualita CES VŠEM

Tax Level and Structure in the Czech Republic – Implications for Long Term Growth

15. 8. 2015 14:48

Milan Říkovský, Dana Hájková, Aleš Maršál

  • research project of CNB
  • It looks into the impact of taxation level and structure on short- and long-term growth in small open converging economies, paying attention to the impact of tax competition and possible non-linearities. Using panel data analysis, investigated channels will include the accumulation and utilization of human and physical capital, labour force participation, production technologies, and competitiveness of production. The project will analyze the taxation setting in the Czech Republic in light of the significance of individual factors, and estimate possible economic and fiscal implications of moving towards benchmark setting (e.g. OECD average) or towards other prospective taxation structures in the future.

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