Measuring the Effective Tax Burden of Lifetime Personal Income

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21630%2F15%3A00238216" target="_blank" >RIV/68407700:21630/15:00238216 - isvavai.cz</a>

Result on the web

—

DOI - Digital Object Identifier

—

Result language

angličtina

Original language name

Measuring the Effective Tax Burden of Lifetime Personal Income

Original language description

This paper designs and tests a comprehensive model, solved by statistical simulation, which describes and quantifies the effect of the tax system and lifelong income characteristics on the effective tax burden of a population or its segment. In the present application the model is structured and calibrated to analyze the category of employed persons in the Czech Republic. The Czech tax and levy system is shown to be mildly progressive, with a steep degression for very high incomes. It is also shown howthe initial income endowment, lifelong income volatility and the minimum wage level impact the structure of effective tax rates, as well as expected unemployment.

Czech name

—

Czech description

—

Type

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

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

—

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

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

Name of the periodical

European Financial and Accounting Journal

ISSN

1802-2197

e-ISSN

—

Volume of the periodical

10

Issue of the periodical within the volume

3

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

10

Pages from-to

5-14

UT code for WoS article

—

EID of the result in the Scopus database

—