Distribution and use of tax support for housing in the Czech Republic.

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F24%3AA0000456" target="_blank" >RIV/47813059:19520/24:A0000456 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/70883521:28120/24:63576379

Výsledek na webu

<a href="https://www.scopus.com/record/display.uri?eid=2-s2.0-85189989794&origin=resultslist&sort=plf-f&src=s&sid=c618ffb83c9bd50f6e512a200ef8ddf6&sot=b&sdt=b&s=AUTH%28kirschnerov%C3%A1%29&sl=18&sessionSearchId=c618ffb83c9bd50f6e512a200ef8ddf6&relpos=1" target="_blank" >https://www.scopus.com/record/display.uri?eid=2-s2.0-85189989794&origin=resultslist&sort=plf-f&src=s&sid=c618ffb83c9bd50f6e512a200ef8ddf6&sot=b&sdt=b&s=AUTH%28kirschnerov%C3%A1%29&sl=18&sessionSearchId=c618ffb83c9bd50f6e512a200ef8ddf6&relpos=1</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1556/204.2024.00005" target="_blank" >10.1556/204.2024.00005</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Distribution and use of tax support for housing in the Czech Republic.

Popis výsledku v původním jazyce

This article focuses on the MID as an indirect tax support for acquiring one's housing. This form of support is the most widely used in the Czech Republic compared to other tax reliefs and causes the highest losses for government budgets. This paper provides quantitative evidence on how the MID was distributed among taxpayers in the Czech Republic in the period 2008-2019 in relation to their taxable income and revenue losses for government budgets and assesses the effectiveness of these tax measures in reducing socioeconomic inequalities among taxpayers. Research based on the application of the MID in tax returns has shown the effective distribution of the MID until 2017. Tax support for housing was used mainly by taxpayers with low taxable income, which is also the largest group. The essence of vertical equity was fulfilled, which contributed to reducing the level of social inequality. This positive distributional effect has diminished over time. As of 2019, the highest share of public expenditure was redistributed to taxpayers with higher taxable income, indicating the existence of inequalities in the tax system. The different developments over time have shown that the use of the mortgage interest deduction cannot be assessed statically, as it evolves dynamically over time.

Název v anglickém jazyce

Distribution and use of tax support for housing in the Czech Republic.

Popis výsledku anglicky

This article focuses on the MID as an indirect tax support for acquiring one's housing. This form of support is the most widely used in the Czech Republic compared to other tax reliefs and causes the highest losses for government budgets. This paper provides quantitative evidence on how the MID was distributed among taxpayers in the Czech Republic in the period 2008-2019 in relation to their taxable income and revenue losses for government budgets and assesses the effectiveness of these tax measures in reducing socioeconomic inequalities among taxpayers. Research based on the application of the MID in tax returns has shown the effective distribution of the MID until 2017. Tax support for housing was used mainly by taxpayers with low taxable income, which is also the largest group. The essence of vertical equity was fulfilled, which contributed to reducing the level of social inequality. This positive distributional effect has diminished over time. As of 2019, the highest share of public expenditure was redistributed to taxpayers with higher taxable income, indicating the existence of inequalities in the tax system. The different developments over time have shown that the use of the mortgage interest deduction cannot be assessed statically, as it evolves dynamically over time.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název periodika

Society and Economy

ISSN

1588-9726

e-ISSN

—

Svazek periodika

2024

Číslo periodika v rámci svazku

46

Stát vydavatele periodika

HU - Maďarsko

Počet stran výsledku

19

Strana od-do

101-119

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85189989794