Work detail

Economics of tax evasion: The effect of Czech's 2008 flat rate personal income tax on tax evasion

Author: Mgr. Pavel Hrbek
Year: 2011 - summer
Leaders: PhDr. Jan Zápal Ph.D.
Consultants:
Work type: Finance, Financial Markets and Banking
Masters
Language: English
Pages: 87
Awards and prizes:
Link:
Abstract: The main goal of this thesis is to examine the efect of Czech's 2008
at rate
personal income tax reform on consumption, income and tax evasion since there
is a belief that personal income tax rates are partially responsible for high levels
of tax evasion. We use the gap between household expenditures and reported
income as a proxy for tax evasion with the Czech microeconomic data from
the 2006-2008 Household Budget Survey. Employing di erence-in-di erence
approach, we nd no e ect of the Czech
at personal income tax rate on tax
evasion for households with one economically active individual in the year 2008
relative to households experiencing no change.

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