Effects of changes in the tax environment on the consumer demand for food

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43310%2F11%3A00180912" target="_blank" >RIV/62156489:43310/11:00180912 - 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

Effects of changes in the tax environment on the consumer demand for food

Popis výsledku v původním jazyce

The article describes in detail and applies the methodological approach to the conditions of the Czech markets; such an approach may be used in quantifying changes in the volume of consumer demand for food if the VAT rate or the physical persons' incometax rate are changed. To define the percentage change in the consumer demand for food caused by changes in the VAT rate or in the physical persons' income tax rate, the differential-logarithmic model of the Marshallian demand function was applied. The dynamic demand model was adjusted to the conditions of the Czech final food market through the respective coefficients of the price elasticity and the income elasticity. On the basis of the derived differential model, it may be stated that an increase in the VAT rate by 1 percentage point from the original rate (10%) would cause a decrease in the demand for food of an average Czech household by 0.4652%. In the case of an increase in the physical person's income tax by 1 percentage point fr

Název v anglickém jazyce

Effects of changes in the tax environment on the consumer demand for food

Popis výsledku anglicky

The article describes in detail and applies the methodological approach to the conditions of the Czech markets; such an approach may be used in quantifying changes in the volume of consumer demand for food if the VAT rate or the physical persons' incometax rate are changed. To define the percentage change in the consumer demand for food caused by changes in the VAT rate or in the physical persons' income tax rate, the differential-logarithmic model of the Marshallian demand function was applied. The dynamic demand model was adjusted to the conditions of the Czech final food market through the respective coefficients of the price elasticity and the income elasticity. On the basis of the derived differential model, it may be stated that an increase in the VAT rate by 1 percentage point from the original rate (10%) would cause a decrease in the demand for food of an average Czech household by 0.4652%. In the case of an increase in the physical person's income tax by 1 percentage point fr

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název periodika

Agricultural Economics-Zemedelska ekonomika

ISSN

0139-570X

e-ISSN

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Svazek periodika

57

Číslo periodika v rámci svazku

7

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

6

Strana od-do

350-355

Kód UT WoS článku

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EID výsledku v databázi Scopus

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