The Effects of Solidarity, Income, and Reliance on the State on Personal Income Tax Preferences. The Case of the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A87138" target="_blank" >RIV/60460709:41110/21:87138 - isvavai.cz</a>

Result on the web

<a href="https://www.mdpi.com/2071-1050/13/18/10141" target="_blank" >https://www.mdpi.com/2071-1050/13/18/10141</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/su131810141" target="_blank" >10.3390/su131810141</a>

Result language

angličtina

Original language name

The Effects of Solidarity, Income, and Reliance on the State on Personal Income Tax Preferences. The Case of the Czech Republic

Original language description

The current increase in government spending, caused by COVID epidemics and the increasing visibility of leftist political groups in public media, emphasizes the short-term need for sustainable income taxation. In the long run, rising inequality worldwide makes taxation of high incomes indispensable for sustainable economic development. This paper empirically studies public attitudes on taxation related to income, preferences for solidarity vs. individual performance, and reliance on the state in the Czech Republic. In this Eastern European country, the dichotomies above bear even more importance due to the communist past. We apply the hierarchical regression analysis with smoothing spline transformations to a representative sample of public opinion data. The results suggest that income was associated with the perception that taxes for the rich are inadequately high but was unrelated to perceptions of tax adequacy for average and poor groups of respondents. Higher solidarity and reliance on

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

—

OECD FORD branch

50202 - Applied Economics, Econometrics

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Sustainability

ISSN

2071-1050

e-ISSN

2071-1050

Volume of the periodical

13

Issue of the periodical within the volume

18

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

21

Pages from-to

1-21

UT code for WoS article

000702021600001

EID of the result in the Scopus database

2-s2.0-85114878283