Odhad Lafferovy křivky pro Českou republiku a Německo – Bc. Iveta Jebáčková
Bc. Iveta Jebáčková
Master's thesis
Odhad Lafferovy křivky pro Českou republiku a Německo
Estimation of the Laffer Curve for the Czech Republic and Germany
Abstract:
Diplomová práce se zabývá odhadem Lafferovy křivky, včetně kvantifikace bodu, ve kterém určitá výše sazby korporátní daně přináší maximální výnos. Parabolický vztah je zkoumán jak mezi statutární, tak i efektivní průměrnou sazbou daně a příslušnými daňovými výnosy v poměru k HDP, a to na empirických datech České republiky a Spolkové republiky Německo. Odhad je založen na metodách regresní analýzy s …moreAbstract:
Diploma thesis deals with the estimation of Laffer Curve including quantification of a point where corporate tax rate provides maximal revenue. Parabolic relationship is examined between statutory and effective average tax rate and tax revenues relative to GDP. The estimation is performed on empirical data of the Czech Republic and the Federal Republic of Germany. Methods of regression analysis, especially …more
Language used: Czech
Date on which the thesis was submitted / produced: 3. 1. 2016
Thesis defence
- Supervisor: doc. Ing. Václav Adamec, Ph.D.
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Full text of thesis
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Institution archiving the thesis and making it accessible: Mendelova univerzita v Brně, Provozně ekonomická fakultaMendel University in Brno
Faculty of Business and EconomicsMaster programme / field:
Economic policy and administration / Accounting and Taxes
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