租稅結構對經濟成長的影響- 歐盟選樣國家的實證分析
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 )