Impact of VAT on income distribution in the Czech Republic
| Autor: | Bc. Josef Pokorný |
|---|---|
| Rok: | 2015 - letní |
| Vedoucí: | doc. Petr Janský Ph.D. |
| Konzultant: | |
| Typ práce: | Bakalářská |
| Jazyk: | Anglicky |
| Stránky: | 48 |
| Ocenění: | |
| Odkaz: | https://is.cuni.cz/webapps/zzp/detail/151492/ |
| Abstrakt: | This thesis researches VAT progressiveness in the Czech Republic using data from the Household Budget Survey. Special attention is given to differences between the life-time and annual incidence perspectives because their disparity is more than crucial. Therefore, an empirical analysis uses both of the two perspectives. Net annual income is used for ranking households in the annual perspective and life-time net income is used for the same purpose in the life-time setting. The life-time income is predicted from age–income profiles, which were estimated with econometric methods. Results confirm theoretical hypothesis that VAT is more regressive in the annual incidence analysis. Moreover, analysis of a time period of 16 years provides information about development of VAT burden, which grows in time. |
