Microsimulation of the mortage interest deduction. The Czech case

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F13%3A00066130" target="_blank" >RIV/00216224:14560/13:00066130 - 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

Microsimulation of the mortage interest deduction. The Czech case

Popis výsledku v původním jazyce

This paper focuses on the mortgage interest deduction for owner occupied housing in the Czech Republic. The main research goal concerns the method how to model the impact of personal income tax liability as a result of legislative changes in 2014. Personal income tax reform is slated to begin in 2014, one part of which will be a cap on loan interest deductibility. It is suggested, that the reform should lead to a decrease in the yearly value of the tax expenditure. In our analysis data for the Czech Republic from the EU-SILC surveys are used. We estimated the value of this tax expenditure at approximately CZK 5 billion in 2010, with almost half the amount spent by the highest two deciles in income distribution. However, EU-SILC doesn?t include all needed variables, so the paper shows and discuses microsimulation method used, its conclusion and limitations.

Název v anglickém jazyce

Microsimulation of the mortage interest deduction. The Czech case

Popis výsledku anglicky

This paper focuses on the mortgage interest deduction for owner occupied housing in the Czech Republic. The main research goal concerns the method how to model the impact of personal income tax liability as a result of legislative changes in 2014. Personal income tax reform is slated to begin in 2014, one part of which will be a cap on loan interest deductibility. It is suggested, that the reform should lead to a decrease in the yearly value of the tax expenditure. In our analysis data for the Czech Republic from the EU-SILC surveys are used. We estimated the value of this tax expenditure at approximately CZK 5 billion in 2010, with almost half the amount spent by the highest two deciles in income distribution. However, EU-SILC doesn?t include all needed variables, so the paper shows and discuses microsimulation method used, its conclusion and limitations.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GAP403%2F12%2F0366" target="_blank" >GAP403/12/0366: Identifikace a evaluace regionálně specifických faktorů úspěšnosti reforem v duchu NPM ? země CEE</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 17th International Conference: Current Trends in Public Sector Research

ISBN

9788021061590

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

246-254

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Šlapanice

Datum konání akce

1. 1. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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