The aim of this article is to verify the effect of the effective tax burden and the economic growth on government spending in OECD countries for time period 2005 – 2010. From the methodological point of view, we use VAR model and generalized method of moments. The taxation is approximated by...

The aim of the paper is a verification of particular channels that taxation can influence economic growth by. It concerns an influence by capital accumulation and investments, technological development and human capital accumulation. The effects of total tax burden as well as of particular taxes...

This aim of the article is to determine the optimal tax policy horizon, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the empirical analysis is based on a dynamic panel model, in which the data for the OECD countries in the period of...

The article is focused on the mutual relationship among effective tax burden, size of government spending and economic growth. Its aim is to verify the effect of taxation and government spending on economic growth, but also to verify the effect of taxation and economic growth on the size of...

This paper was written as a part of a research project studying problem of wage determinant measuring and wage discrimination considering different wage requirements of men and women. The wage determinants and gender wage discrimination are analyzed using a probit model. The whole analysis is...

This article presents the alternative goals of the central bank during the realization of the economic policy. The central bank can set the inflation or the economic cycle. Highly independent central banks (European Central Bank, Czech National Bank etc.) set the inflation, it means they...

This article presents the approach to the tax reform in the Czech Republic and uses the normative and the teleology theory view. The impulse of this text we can find in lame solution of the public finance reform, in which the elements of the basic methodology thinking are often missing there....