Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model. [Podkladová studie ke Studii IDEA 8/2013: Kdo a kolik odvádí do společné kasy? Zdanění příjmů ze zaměstnání a podnikání v českém systému]

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11640%2F13%3A00423899" target="_blank" >RIV/00216208:11640/13:00423899 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model. [Podkladová studie ke Studii IDEA 8/2013: Kdo a kolik odvádí do společné kasy? Zdanění příjmů ze zaměstnání a podnikání v českém systému]

Popis výsledku v původním jazyce

We present empirical distributions of the average, marginal, and participation tax rates on earnings across the population of Czech taxpayers under the current tax-and-benefit system. We quantify significant differences between the taxation of employeesand the self-employed: The average tax rates on wage income and business income are 37.4 and 28.1 percent, respectively, even though the self-employed tend to have higher earnings. On average, employees and the self-employed face effective marginal tax rates of 47.8 and 34.2 percent, respectively. The tax system exhibits almost no overall progressivity ? the top income decile earns 26.7 percent of total income and pays 26.7 percent of total taxes. There are large dispersions in the tax rates for peoplewith similar earnings. These are primarily created by generous tax credits and the inevitable differences among taxpayers in eligibility for these credits.

Název v anglickém jazyce

Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model. [Podkladová studie ke Studii IDEA 8/2013: Kdo a kolik odvádí do společné kasy? Zdanění příjmů ze zaměstnání a podnikání v českém systému]

Popis výsledku anglicky

We present empirical distributions of the average, marginal, and participation tax rates on earnings across the population of Czech taxpayers under the current tax-and-benefit system. We quantify significant differences between the taxation of employeesand the self-employed: The average tax rates on wage income and business income are 37.4 and 28.1 percent, respectively, even though the self-employed tend to have higher earnings. On average, employees and the self-employed face effective marginal tax rates of 47.8 and 34.2 percent, respectively. The tax system exhibits almost no overall progressivity ? the top income decile earns 26.7 percent of total income and pays 26.7 percent of total taxes. There are large dispersions in the tax rates for peoplewith similar earnings. These are primarily created by generous tax credits and the inevitable differences among taxpayers in eligibility for these credits.

Druh

O - Ostatní výsledky

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2013

Kód důvěrnosti údajů

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