Macek, Rudolf - In: DANUBE: Law, Economics and Social Issues Review 9 (2018) 1, pp. 49-61
The aim of the article is to provide a complex analysis of labour taxation impact on economic growth in OECD countries …. As main approximators of taxation, implicit tax rates and the World Tax Index are used. Methods and tests of dynamic … tax index) and tax burden (tax rates). There also exists a negative relationship between labour taxation and economic …