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Income Tax Progressivity and Nonreligion in Central and Eastern Europe: A Case of the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F22%3A91102" target="_blank" >RIV/60460709:41110/22:91102 - isvavai.cz</a>

  • Result on the web

    <a href="https://www.mdpi.com/2077-1444/13/4/358/htm" target="_blank" >https://www.mdpi.com/2077-1444/13/4/358/htm</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.3390/rel13040358" target="_blank" >10.3390/rel13040358</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Income Tax Progressivity and Nonreligion in Central and Eastern Europe: A Case of the Czech Republic

  • Original language description

    Our paper focuses on the tax progressivity and nonreligion in central and eastern Europe using an example of the Czech Republic, one of the most atheistic countries in the world. Religion might imply formal affiliation with a certain confession or active church attendance, but it might also become a determinant of taxation preferences. We employ ordinal regression analyses to study direct and mediation effects of both church affiliation and church attendance on a representative sample from the Czech Republic controlling for employment status, social class and sociodemographics. The results suggest that neither church affiliation nor church attendance were related to desired income tax progressivity, social class plaid the most important role. The frequency of church attendance was significantly related to the perceived adequacy of taxation of higher incomes, where the more respondents attended the religious services, the more they believed that the taxes on the rich are too high. However, the churche

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database

  • CEP classification

  • OECD FORD branch

    50201 - Economic Theory

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2022

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    Religions

  • ISSN

    2077-1444

  • e-ISSN

    2077-1444

  • Volume of the periodical

    13

  • Issue of the periodical within the volume

    4

  • Country of publishing house

    CH - SWITZERLAND

  • Number of pages

    15

  • Pages from-to

    1-15

  • UT code for WoS article

    000786087000001

  • EID of the result in the Scopus database

    2-s2.0-85129167959