The Impact of Value Added Tax changes on the Consumption Spending of Households

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F10%3A86076624" target="_blank" >RIV/61989100:27510/10:86076624 - 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
The Impact of Value Added Tax changes on the Consumption Spending of Households
Popis výsledku v původním jazyce
This paper deals with the impact of changes to the value added tax (VAT) rates on household spending in the Czech Republic. It is clear that the 47 households that have been tested have various rates of consumed commodities belonging to the basic and reduced VAT rate or VAT-free rate. By means of analyzing the 760 items of the consumption basket in the tested households, we can determine how changes to VAT rates from January 1, 2010 will influence their spending.
Název v anglickém jazyce
The Impact of Value Added Tax changes on the Consumption Spending of Households
Popis výsledku anglicky
This paper deals with the impact of changes to the value added tax (VAT) rates on household spending in the Czech Republic. It is clear that the 47 households that have been tested have various rates of consumed commodities belonging to the basic and reduced VAT rate or VAT-free rate. By means of analyzing the 760 items of the consumption basket in the tested households, we can determine how changes to VAT rates from January 1, 2010 will influence their spending.

Druh
J<sub>x</sub> - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
CEP obor
AH - Ekonomie
OECD FORD obor
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Rok uplatnění
2010
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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