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 |
| Conferences: | |
| Downloadable: | Final report Further paper WP67_2005 WP68_2005 |
