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GTAP model (GTAP Technical Paper No. 5). West Lafayette, IN: Center for Global Trade Analysis, Purdue University. McDougall, Robert (2001) A new regional household demand system for GTAP (GTAP Technical Paper No. 20). West Lafayette, IN: Center for Global Trade Analysis, Purdue University. Nadoveza, O., Sekur, T., & Beg, M. (2016). General equilibrium effects of lower labor tax burden in Croatia. Zagreb International Review of Economics and Business, 19 , 1-14. doi: 10.1515/zireb-2016-0009. Organisation for Economic Co-operation and Development. (2018


This paper explores the tax burden - economic growth nexus. It advances an explanatory framework for the existence of such nexus. First, we argue that tax burden reduces the income remaining at the disposal of the private sector. Second, we empirically test for the existence of a non-linear impact of corporate tax burden on growth for a dataset of 21 OECD countries, for the period 1975 - 2012. We mostly involve mixed effects models with three levels of nested random effects. Our main empirical result consists in the evidences of a non-linear relation between corporate tax burden and economic growth.


The essence of the “tax burden” is revealed in the paper. The formulas for the determination of an integral and particular tax burden for businesses, who pay taxes on the common system of taxation, are offered. Some measures of optimization of the tax burden in order to stimulate entrepreneurial activity of domestic enterprises, including local and macroeconomic optimization measures, are proposed. The tax burden on enterprise in the form of tax rates in other countries is also presented.


The present paper deals with the interest and tax burden of corporations in the Czech industrial and banking sector as well as with the identification of the differences between the two sectors, including the evaluation of their developmental trends in the period after the economic and financial crisis of 2008. The interest and tax burden on business entities is determined by negative cash flows that reduce the value of their assets and equity. The basis of the research is the analysis of both components of the financial burden on corporations in these sectors over the past eight years and the identification of factors influencing their capital structure and performance. According to DuPont's equation, the burden is expressed by interest and the tax reduction of corporation's earnings before interest and taxes. The amount of the financial burden depends on the macroeconomic environment where the corporations operate. Our analysis identified an asynchronous dependence between the real payments and changes in the interest and tax rates. The reduction of both rates has had a positive effect on the performance of Czech corporations and increased their capital resources. They became more attractive to foreign investors, and the return on invested capital improved. Based on the results of the analysis, we evaluated the differences in the performance of the average corporation in the banking and industrial sectors.

on economic growth. It presents the basic theoretical fi ndings needed to comprehend the complex- ity of the question such as various economic theories on what helps to drive economic growth as well as various economic tax policies approaching the question. Th e methods of measuring the tax burden are then clarifi ed in order to fully understand the last part of the article which is the presentation of fi ndings of various selected literature reviews and research papers. Th at is what provides the general understanding of the infl uence of taxes and types of

_hutsebaut_cle07eebf.pdf Accessed december 2014 4. Leibfritz, W., Thornton, J., Bibbee, A., (1997). Taxation and economic performance, OECD Economics Department Working Papers No. 176 5. Morawski, L., Myck, M. (2007). `Klin'-ing up: reforming taxes on labour in Poland, Retrieved from Accessed december 2014 6. Piketty, T., Saez, E. (2012). Optimal labor income taxation, Retrieved from Accessed november 2014 7. Pomerleau, K. (2014). A Comparison of the Tax Burden on Labor in

References Abuselidze, G., (2012) “Optimal Tax Burden and Budget System - the Factor of Macroeconomical Stabilization”, Journal of Applied Finance & Banking, Vol. 2, No. 6, p. 121-130 Alestalo, M., Sven E.O. Hort, Stein Kuhnle, (2009) “The Nordic Model: conditions, origins, outcomes, lessons”, Hertie School of Governance - Working Papers, No. 41 Andersen, T.M., Bengt Holmström, Seppo Honkapohja, Sixten Korkman, Hans Tson Söderström, Juhana Vartiainen, (2007) “The Nordic Model-Embracing globalization and sharing risks”, The Research Institute of the Finnish

References 1. Alstadsaeter, A., Jacob, M. (2013). The effect of awareness and incentives on tax evasion, Retrieved from Accessed January 2014. 2. Bayer, R., Sutter, M. (2004). The excess burden of tax evasion - An experimental detection-concealment contest, Retrieved from Accessed January 2014. 3. Bernasconi, M., Corazzini, L., Seri, R. (2011). Tax Evasion: Does the Tax Burden Matter? Retrieved from Accessed February

, Z. (2012). The Impact of the Tax Burden on the Living Standard in OECD Countries. Journal of Economics – Ekonomický časopis , 61(9), 951–962. Nerudová, D., Široký, J. (2010). The Principle of Neutrality: VAT/GTS v. Direct Taxation. In.: Lang, M., Meltz, M., Kristoffersson, E., eds. (2009). Value Added Tax and Direct Taxation. Similarities and Differences . Amsterdam: IBDF. Schellekens, M., ed. (2015). European Tax Handbook 2015 . Amsterdam: IBFD. Schenk, A., Oldman, O. (2007). Value Added Tax. A Comparative Approach . New York: Cambridge University Press

References Arnold, J. (2008). Do Tax Structures Affect Aggregate Economic Growth? Empirical Evidence from a Panel of OECD Countries. OECD Economics Department Working Papers, 643. Börzel, T. (2011). Move Closer!NewModes of Governance and Accession to the European Union. DANUBE: Law and Economics Review, 2(2), 1-22. De Laet, J.-P., Wöhlbier, F. (2008). Tax Burden by Economic Function: A Comparison for the EU Member States. MPRA Paper, 14761. Elschner, Ch., Schwager, R. (2004). A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower. ZEW Discussion