IDEAS home Printed from https://ideas.repec.org/a/rsr/supplm/v62y2014i1p143-150.html
   My bibliography  Save this article

Can the Corporate Tax Burden be used to predict the Evolution of Business Confidence?

Author

Listed:
  • Georgeta VINTILA

    (Bucharest University of Economic Studies)

  • Ioana Laura TIBULCA

    (Bucharest University of Economic Studies)

Abstract

One of the main factors that companies take into account in making estimations regarding the future of their activity is taxation. The tax burden impacts the business environment overall and each company individually. Therefore, we have decided to establish if the evolution of the corporate tax burden can be used to predict changes in business confidence and if business confidence is a reliable predictor for the evolution of the corporate fiscal pressure. To answer these questions, we have used quarterly data collected for the US and Granger causality tests.

Suggested Citation

  • Georgeta VINTILA & Ioana Laura TIBULCA, 2014. "Can the Corporate Tax Burden be used to predict the Evolution of Business Confidence?," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 62(1), pages 143-150, January.
  • Handle: RePEc:rsr:supplm:v:62:y:2014:i:1:p:143-150
    as

    Download full text from publisher

    File URL: http://www.revistadestatistica.ro/supliment/wp-content/uploads/2014/05/RRSS_1_2014_a22.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Chen, Pu & Hsiao, Chih-Ying, 2010. "Looking behind Granger causality," MPRA Paper 24859, University Library of Munich, Germany.
    2. Foresti, Pasquale, 2006. "Testing for Granger causality between stock prices and economic growth," MPRA Paper 2962, University Library of Munich, Germany, revised 2007.
    3. Granger, C W J, 1969. "Investigating Causal Relations by Econometric Models and Cross-Spectral Methods," Econometrica, Econometric Society, vol. 37(3), pages 424-438, July.
    Full references (including those not matched with items on IDEAS)

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rsr:supplm:v:62:y:2014:i:1:p:143-150. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adrian Visoiu). General contact details of provider: http://edirc.repec.org/data/stagvro.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.