Volume VIII


Machová, Z., Kaštan, M., Janíčková, L., Kotlán, I. (2011).
Tax Burden in OECD Countries: WTI Application.
Series on Advanced Economic Issues, Vol. 8.
Ostrava: VŠB-TU Ostrava, 146 s, vazba měkká.
ISBN 978-80-248-2537-3.
ukázka (240 kB, pdf)

The monograph deals with the issue of overall tax burden in OECD countries. Its content follows the publication WTI – World Tax Index by Igor Kotlán and Milan Kaštan, published by VŠB – Technical University of Ostrava in 2010.

World Tax Index is a unique multicriterial index that combines the data from internationally recognized sources with the data expressing Qualified Expert Opinion. In the book, the index is used for tax burden measurement and comparison in OECD countries with an ambition to capture their real tax burden more precisely than other indicators, such as tax quota or implicit tax rate. The text successively describes various types of taxes applied in OECD countries and their significance in terms of tax burden, as follows from the Qualified Expert Opinion, as well as the methodology of World Tax Index construction and its values for each OECD country.

The publication is primarily intended for experts dealing with tax issues on macroeconomic level, but it can also serve as a suitable basis for wider inexpert public thinking about tax policy, tax reforms etc.

The monograph has arisen as a part of the grant project Corporate income tax in the Czech Republic and the concept of legislative changes within the context of efforts of harmonization in the European union in terms of de lege ferenda supported by the Czech Science Foundation under the No. 402/08/0763.

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