Effects of changes in the tax environment on the consumer demand for food

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43310%2F11%3A00180912" target="_blank" >RIV/62156489:43310/11:00180912 - 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
Effects of changes in the tax environment on the consumer demand for food
Original language description
The article describes in detail and applies the methodological approach to the conditions of the Czech markets; such an approach may be used in quantifying changes in the volume of consumer demand for food if the VAT rate or the physical persons' incometax rate are changed. To define the percentage change in the consumer demand for food caused by changes in the VAT rate or in the physical persons' income tax rate, the differential-logarithmic model of the Marshallian demand function was applied. The dynamic demand model was adjusted to the conditions of the Czech final food market through the respective coefficients of the price elasticity and the income elasticity. On the basis of the derived differential model, it may be stated that an increase in the VAT rate by 1 percentage point from the original rate (10%) would cause a decrease in the demand for food of an average Czech household by 0.4652%. In the case of an increase in the physical person's income tax by 1 percentage point fr
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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