The Influence of Electoral Cycle on Income Tax Policy Focusing on an Employment Income.

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26968631%3A_____%2F15%3A%230000122" target="_blank" >RIV/26968631:_____/15:#0000122 - isvavai.cz</a>
Alternative codes found
RIV/62156489:43110/15:43906213
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Influence of Electoral Cycle on Income Tax Policy Focusing on an Employment Income.
Original language description
The contribution deals with the issue of the impact of electoral cycle on the tax policy setting focusing on individual income tax of selected employed taxpayers. The analysis is focused on timeline from 1996 to 2012 on the territory of the Czech Republic. In our research we used the differences of indicator of personal average tax rate which is annually calculated on the international level by the OECD and as the method we used t-test and graphical display of development of tax indicator. From our research it is clear that the electoral cycle did not have an effect on the tax policy setting especially prior and election year. Conversely, we identified the increase of personal average tax rate in the year after the election.
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 19th International Conference Theoretical and Practical Aspects of Public Finance 2015.
ISBN
978-80-245-2094-0
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
51-56
Publisher name
Nakladatelství Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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