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The Effective Personal Income Tax Rate in the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F08%3A00018359" target="_blank" >RIV/61989100:27510/08:00018359 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Effective Personal Income Tax Rate in the Czech Republic

  • Original language description

    In this note, the authors consider the implications in respect of the effective tax rate (ETR) in the Czech Republic of the introduction of the flat personal income tax at a rate of 15%.

  • Czech name

    Efektivní daňová sazba osobní důchodové daně v České republice

  • Czech description

    V tomto příspěvku autoři zvažují efektivní daňovou sazbu v České republice s ohledem na zavedení rovné osobní důchodové daně ve výši 15 %.

Classification

  • Type

    J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Others

  • Publication year

    2008

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    European Taxation

  • ISSN

    0014-3138

  • e-ISSN

  • Volume of the periodical

    48

  • Issue of the periodical within the volume

    10

  • Country of publishing house

    NL - THE KINGDOM OF THE NETHERLANDS

  • Number of pages

    2

  • Pages from-to

  • UT code for WoS article

  • EID of the result in the Scopus database