Alternative Models of Tax Assignment to Municipal Level
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00091064" target="_blank" >RIV/00216224:14560/16:00091064 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Alternative Models of Tax Assignment to Municipal Level
Original language description
The paper identifies the factors which influence tax sharing in the Czech Republic. The determinants of tax sharing are described. We simulate the alternative models of tax sharing in the Czech Republic using the full sample of Czech municipalities between years 2010-2014. The impact of alternative parametrisation is evaluated using the Gini coefficients. The key determinants are population size, the number and size classes of municipalities and coefficient that adjusts multiple gradual transitions. We compare the different models of tax sharing and conclude that the main change in year 2013 (which came into force) contributes to equality of tax revenue sharing per capita.
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2016
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 21th International Conference. Theoretical and Practical Aspects of Public Finance 2016
ISBN
9788024521558
ISSN
—
e-ISSN
—
Number of pages
6
Pages from-to
52-57
Publisher name
University of Economics
Place of publication
Praque
Event location
Praque
Event date
Jan 1, 2016
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
000392677500008