World Tax Index: Methodology for 2017
| Autoři | |
|---|---|
| Rok publikování | 2016 |
| Druh | Článek ve sborníku |
| Konference | 6th International Scientific Conference TAXES IN THE WORLD |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Ekonomie |
| Klíčová slova | Tax Burden; World Tax Index (WTI); Tax Quota; Factor Analysis |
| Popis | This paper presents new methodology for constructing the World Tax Index (WTI), an indicator of the tax burden in OECD countries that can be considered as an alternative to the tax quota or implicit tax rates. The WTI is an overall multi-criteria index constructed by Kotlán and Machová (2012) as a combination of hard data weighted by soft data (QEO). The QEO were gathered through a questionnaire survey among tax specialists in academic sphere. We consider the weights of categories in WTI as latent variables that cannot be measured directly. The WTI for 2017 will be calculated using factor analysis (as it is common in social sciences) based on data gathered through an online questionnaire among tax specialists in academic, private and public sphere. The last section of the paper presents the first results of the pilot project held in the Czech Republic in 2016 to evaluate the proposed methodology. |
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