Grant detail

402/03/0107 (2002-2004) Czech Tax system and its distribution effects - an empirical analysis

Principal investigator: doc. Ing. Ondřej Schneider MPhil., Ph.D.
Collaborators: PhDr. Gabriela Hrubá
Description: The objective of the project is a detailed analysis of tax incidence in the Czech Republic. First, the project aims at analysing progressivity (or regressivity) of the Czech tax sub-systems, namely of the consumption tax, value-added tax and personal income tax. These taxes will be analysed using the detailed household budget surveys supplemented by the microcensus data where applicable. Second, the project aspires to estimate dynamic tax incidence using the 1999s consumption tax increase that hiked taxes for oil. Analysing this experiment we aim at identifying tax burdens of consumers and sellers of oil. The project also aims at analysing distribution effects of the Czech personal income tax system, including its various tax deductibles. Last, the project aims at analysing alternative tax system proposals, namely a linear personal income tax, unification of the VAT tax rates, and changes in the corporate profit taxes). In this respect, the project will analyse distributional effects of all these proposals and their eventual tax incidence consequences.
Participation: Tomáš Jelínek, Petra Štěpánková, Gabriela Hrubá
Work in grant: Tax incidence
Progresivnost ceskeho danoveho systemu
Distribucni dopady sjednoceni sazeb DPH
Web link:
Finance: Czech Science Foundation (GA ČR)
End date: 12/2004
Publications:

DISTRIBUTIVE IMPACT OF CZECH SOCIAL SECURITY AND TAX SYSTEMS: DYNAMICS IN EARLY 2000’s

Distributive Impact of Czech Social Security and Tax Systems: Dynamics in Early 2000’s

Distributive Impact of Czech Social Systems

Labor and Capital Taxation - Theory and Applications to the Czech economy

Public Budgets: Persistent Deficits and Powerful Poverty Trap

Who Pays Taxes and Who Gets Benefits in the Czech Republic

Conferences:
Downloadable: Final report
Further paper
WP67_2005
WP68_2005

Partners

Deloitte

Sponsors

CRIF
McKinsey
Patria Finance