Income Tax Progressivity and Nonreligion in Central and Eastern Europe: A Case of the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F22%3A91102" target="_blank" >RIV/60460709:41110/22:91102 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.mdpi.com/2077-1444/13/4/358/htm" target="_blank" >https://www.mdpi.com/2077-1444/13/4/358/htm</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/rel13040358" target="_blank" >10.3390/rel13040358</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Income Tax Progressivity and Nonreligion in Central and Eastern Europe: A Case of the Czech Republic

Popis výsledku v původním jazyce

Our paper focuses on the tax progressivity and nonreligion in central and eastern Europe using an example of the Czech Republic, one of the most atheistic countries in the world. Religion might imply formal affiliation with a certain confession or active church attendance, but it might also become a determinant of taxation preferences. We employ ordinal regression analyses to study direct and mediation effects of both church affiliation and church attendance on a representative sample from the Czech Republic controlling for employment status, social class and sociodemographics. The results suggest that neither church affiliation nor church attendance were related to desired income tax progressivity, social class plaid the most important role. The frequency of church attendance was significantly related to the perceived adequacy of taxation of higher incomes, where the more respondents attended the religious services, the more they believed that the taxes on the rich are too high. However, the churche

Název v anglickém jazyce

Income Tax Progressivity and Nonreligion in Central and Eastern Europe: A Case of the Czech Republic

Popis výsledku anglicky

Our paper focuses on the tax progressivity and nonreligion in central and eastern Europe using an example of the Czech Republic, one of the most atheistic countries in the world. Religion might imply formal affiliation with a certain confession or active church attendance, but it might also become a determinant of taxation preferences. We employ ordinal regression analyses to study direct and mediation effects of both church affiliation and church attendance on a representative sample from the Czech Republic controlling for employment status, social class and sociodemographics. The results suggest that neither church affiliation nor church attendance were related to desired income tax progressivity, social class plaid the most important role. The frequency of church attendance was significantly related to the perceived adequacy of taxation of higher incomes, where the more respondents attended the religious services, the more they believed that the taxes on the rich are too high. However, the churche

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název periodika

Religions

ISSN

2077-1444

e-ISSN

2077-1444

Svazek periodika

13

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CH - Švýcarská konfederace

Počet stran výsledku

15

Strana od-do

1-15

Kód UT WoS článku

000786087000001

EID výsledku v databázi Scopus

2-s2.0-85129167959