Effective Taxation of Risky Lifetime Personal Incomes

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21630%2F15%3A00238230" target="_blank" >RIV/68407700:21630/15:00238230 - isvavai.cz</a>
Alternative codes found
RIV/68407700:21630/15:00320081
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Effective Taxation of Risky Lifetime Personal Incomes
Original language description
his paper introduces the design and test of a 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 current application the model is structured and calibrated to analyze the category of employed persons in the Czech Republic. The system is shown to be mildly progressive, with a steep degression for very high incomes. It is also shown how the initial incomeendowment, lifelong income volatility and the minimum wage level impact the structure of effective tax rates, as well as expected unemployment.
Czech name
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Czech description
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Project
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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

Article name in the collection
Financial Management of Firms and Financial Institutions, Proceedings
ISBN
978-80-248-3865-6
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
1410-1416
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 7, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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