Microsimulation of the mortage interest deduction. The Czech case
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F13%3A00066130" target="_blank" >RIV/00216224:14560/13:00066130 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Microsimulation of the mortage interest deduction. The Czech case
Original language description
This paper focuses on the mortgage interest deduction for owner occupied housing in the Czech Republic. The main research goal concerns the method how to model the impact of personal income tax liability as a result of legislative changes in 2014. Personal income tax reform is slated to begin in 2014, one part of which will be a cap on loan interest deductibility. It is suggested, that the reform should lead to a decrease in the yearly value of the tax expenditure. In our analysis data for the Czech Republic from the EU-SILC surveys are used. We estimated the value of this tax expenditure at approximately CZK 5 billion in 2010, with almost half the amount spent by the highest two deciles in income distribution. However, EU-SILC doesn?t include all needed variables, so the paper shows and discuses microsimulation method used, its conclusion and limitations.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GAP403%2F12%2F0366" target="_blank" >GAP403/12/0366: Identification and evaluation of region specific factors determining outcomes of reforms based on NPM ? the case of CEE</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 17th International Conference: Current Trends in Public Sector Research
ISBN
9788021061590
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
246-254
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Šlapanice
Event date
Jan 1, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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