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ČeštinaEnglish

Testing the Predicative Ability of the Tax Progressiveness Indices

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86082514" target="_blank" >RIV/61989100:27510/12:86082514 - isvavai.cz</a>

  • Result on the web

    —

  • DOI - Digital Object Identifier

    —

Alternative languages

  • Result language

    angličtina

  • Original language name

    Testing the Predicative Ability of the Tax Progressiveness Indices

  • Original language description

    The personal income tax paid by the employee in the period of 1993 - 2008 in the Czech Republic was chosen for analysis. The paper deals with the application of tax progressiveness indices on the tax system of the Czech Republic. Calculations are performed of the efficient tax rate, the progressiveness of the average rate, the progressiveness of the tax obligation and the progressiveness of earning after taxation for an employee who claims only the basic allowances (from 1993 - 2005), or the tax credit(from 2006 - 2008) and does not claim any other tax reliefs or credits. We test how sensitively the particular indices of the tax progressiveness react to the changes of the efficient tax rate.

  • Czech name

    —

  • Czech description

    —

Classification

  • Type

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

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

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Result continuities

  • Project

    <a href="/en/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Others

  • Publication year

    2012

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    E+M Ekonomie a management

  • ISSN

    1212-3609

  • e-ISSN

    —

  • Volume of the periodical

    XV

  • Issue of the periodical within the volume

    1

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    9

  • Pages from-to

    4-12

  • UT code for WoS article

    000302848000001

  • EID of the result in the Scopus database

    —

Similar results(10)

Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech RepublicSelected Aspects of Personal Income Tax in the Czech RepublicIs Personal Income Tax on Dependent Activity in the Czech Republic Progressive?