The Impact of Value Added Tax changes on the Consumption Spending of Households

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F10%3A86076624" target="_blank" >RIV/61989100:27510/10:86076624 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

The Impact of Value Added Tax changes on the Consumption Spending of Households

Original language description

This paper deals with the impact of changes to the value added tax (VAT) rates on household spending in the Czech Republic. It is clear that the 47 households that have been tested have various rates of consumed commodities belonging to the basic and reduced VAT rate or VAT-free rate. By means of analyzing the 760 items of the consumption basket in the tested households, we can determine how changes to VAT rates from January 1, 2010 will influence their spending.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2010

Confidentiality

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

Name of the periodical

ECON10

ISSN

1803-3865

e-ISSN

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Volume of the periodical

18

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

10

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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