Who pays taxes on fuels and public transport services in the Czech Republic? Ex post and ex ante measurement

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11690%2F11%3A10119022" target="_blank" >RIV/00216208:11690/11:10119022 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Who pays taxes on fuels and public transport services in the Czech Republic? Ex post and ex ante measurement

Popis výsledku v původním jazyce

We measure tax progressivity of several taxes ex post by the Suits and newly developed Jinonice Index over the last 16 years in the Czech Republic. Then, we use a micro-simulation model and the results from a properly estimated household demand system toanalyse the distributional impacts of fuel taxation and of taxation on public transport services. We conclude that although higher fuel taxation as analysed in this paper increases household expenditures and reduces welfare by 0.7% and 1.5% of total expenditures on average, this effect on income distribution and tax progressivity is very small. Both of the impacts on household expenditures and welfare are distributed evenly across income deciles, while these impacts vary more if we examine tax incidence in the household segments defined according to family status and size of residence.

Název v anglickém jazyce

Who pays taxes on fuels and public transport services in the Czech Republic? Ex post and ex ante measurement

Popis výsledku anglicky

We measure tax progressivity of several taxes ex post by the Suits and newly developed Jinonice Index over the last 16 years in the Czech Republic. Then, we use a micro-simulation model and the results from a properly estimated household demand system toanalyse the distributional impacts of fuel taxation and of taxation on public transport services. We conclude that although higher fuel taxation as analysed in this paper increases household expenditures and reduces welfare by 0.7% and 1.5% of total expenditures on average, this effect on income distribution and tax progressivity is very small. Both of the impacts on household expenditures and welfare are distributed evenly across income deciles, while these impacts vary more if we examine tax incidence in the household segments defined according to family status and size of residence.

Druh

C - Kapitola v odborné knize

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

<a href="/cs/project/2D06029" target="_blank" >2D06029: Analýza distribučních a sociálních dopadů sektorových politik</a><br>

Návaznosti

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

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Fuel taxes and the poor

ISBN

978-1-61726-092-6

Počet stran výsledku

30

Strana od-do

269-298

Počet stran knihy

320

Název nakladatele

RFF Press with Environment for Development initiative

Místo vydání

Velká Británie a USA

Kód UT WoS kapitoly

—