Tax Progressivity Measurement: Empirical Applications for the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11690%2F08%3A00010034" target="_blank" >RIV/00216208:11690/08:00010034 - isvavai.cz</a>
Alternative codes found
RIV/00216208:11690/08:00010531
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax Progressivity Measurement: Empirical Applications for the Czech Republic
Original language description
The aim of the paper is to measure distributive impacts of the Czech tax policies. We conclude that the overall tax system is close to a flat tax system, that labour taxation is the most progressive component, and that the VAT on food and energies are the most regressive taxes. While various sorting mechanisms leave the ranking of regressivity of tax-system components unchanged, they affect the magnitude of the two measures of inequality and tax progressivity. We use bootstrap to analyse robustness of our quantitative exercise with respect to data and conclude that there are only few changes in income inequality and tax progressivity over time that have been statistically significant.
Czech name
Měření daňové progresivity: Aplikace v České republice
Czech description
Předmětem kapitoly je měření distibučních dopadů české daňové politiky.

Project
<a href="/en/project/2D06029" target="_blank" >2D06029: Distributional and social effects of sectoral policies</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2008
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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