Post Keynesian tax incidence theory
|Author:||PhDr. Jan Zápal|
|Leaders:|| † prof. Ing. Milan Sojka CSc.
|Work type:|| Doctoral
|Awards and prizes:||Hlavka Price for best masters diploma thesis.|
|Abstract:||In my work, I survey Post Keynesian tax incidence theory, outlining its origins, methodological approach and basic conclusions as well as rationale behind them. Since Post Keynesian tax incidence theory differs considerably from mainstream tax incidence theory, conclusions of both theories are contrasted and origins of differences are identified.
As an illustrative example, I describe recent trends in the field of taxation in the Czech Republic and capture basic structure of Czech tax system by calculating effective tax rates from national accounts data. Both, structure of the tax system and recent changes, are then interpreted from the standpoint of Post Keynesian and mainstream tax incidence theories. Basic conclusion is that structure of tax system in the Czech Republic complies rather with mainstream optimal taxation recommendations than with advices Post Keynesian tax incidence theory would put forth.