會議論文
| 學年 | 111 |
|---|---|
| 學期 | 1 |
| 發表日期 | 2022-12-17 |
| 作品名稱 | 租稅結構對經濟成長的影響- 歐盟選樣國家的實證分析 |
| 作品名稱（其他語言） | |
| 著者 | 王檢寧; 單珮玲 |
| 作品所屬單位 | |
| 出版者 | |
| 會議名稱 | 2022年中華財政學會年會暨學術論文發表會 |
| 會議地點 | 台北市，台灣 |
| 摘要 | In view of the fact that EU is the third biggest economy in the world, the paper is focused on the impact of tax composition on economic growth in 21 selected EU member states for the period 1995-2020. Using a panel regression method, the paper tried to reveal the relationship between tax structure and economic growth. It is clear from the empirical results presented that distorting taxes, especially personal income and property taxes would show negative effects on the economic growth. Nevertheless, the non-distorting taxes showed positive but insignificant effect to the economic growth. Moreover, looking at the results in distorting taxes omitted in model, it appears that non-distorting taxes have a statistically significant positive influence on the economic growth. As a whole, the results imply that the selected EU member states should reduce the distorting taxes when they design and implement tax policies. |
| 關鍵字 | tax structure;economic growth;distorting taxes;non-distorting taxes;European Union |
| 語言 | zh_TW |
| 收錄於 | |
| 會議性質 | 國內 |
| 校內研討會地點 | 無 |
| 研討會時間 | 20221217~20221217 |
| 通訊作者 | 單珮玲 |
| 國別 | TWN |
| 公開徵稿 | |
| 出版型式 | |
| 出處 | 2022年中華財政學會年會暨學術論文發表會 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/124137 ) |