Distributional Impacts of Changes in Value Added Tax Rates in the Czech Republic
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 32847
Distributional Impacts of Changes in Value Added Tax Rates in the Czech Republic

Authors: Ondřej Bayer

Abstract:

The paper evaluates the ongoing reform of VAT in the Czech Republic in terms of impacts on individual households. The main objective is to analyse the impact of given changes on individual households. The adopted method is based on the data related to household consumption by individual household quintiles; obtained data are subjected to micro-simulation examining. Results are discussed in terms of vertical tax justice. Results of the analysis reveal that VAT behaves regressively and a sole consolidation of rates at a higher level only increases the regression of this tax in the Czech Republic.

Keywords: Consolidation of rates, household quintiles, tax impact, VAT.

Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1081157

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1816

References:


[1] O., Bayer. M─øřen├¡ a odhadov├ín├¡ daňov├¢ch př├¡jm┼». Praha, Vysok├í ┼íkola ekonomick├í, 2011, Diplomov├í pr├íce.
[2] K.-D.Bedau, S. Fahrländer, B. Seidel and D. Teichamnn, "The effect of the increase in VAT on private households," in Economic Bulletin (online). 1998, roč. 35, č. 5, s. 15-20 (cit. 2012-06-26). ISSN 0343-754x. DOI: 10.1007/BF02677369. < http://www.springerlink.com/index/10.1007/BF02677369>
[3] T. J. Beslay and H. S. Rosen, "Sales Taxes and Prices: An Empirical Analysis, " in National Tax Journal, 52(2): pp. 157-178.
[4] E. Caspersen and G. Metcalf, "A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures,"in National Tax Journal (online). 1994, Vol. 47, pp. 731-746(cit. 2012-06-26). < http://www.nber.org/papers/w4387.pdf?new_window=1>
[5] ─îS├Ü, Tab. 6c Dom├ícnosti zam─østnanc┼» a dom├ícnosti d┼»chodc┼» bez EA ─ìlen┼» podle ─ìistéh pen─øžn├¡ho př├¡jmu na osobu - kvintily. (online). Praha, ─îesk├¢ statistick├¢ ├║řad, 2011, (cit. 2012-10-20), < http://www.czso.cz/csu/2012edicniplan.nsf/t/13001FFA95/$File/300112 61.XLS>
[6] Daňov├¢ port├íl pro v┼íechny, V├¢voj sazeb DPH v ─îR. (online), c2010, (cit. 2012-06-26), .
[7] S. P. Dresch,A.-L. Lin and D. K. Stout, "Income Distribution: Differential Incidence of the VAT-CIT Substitution," in DRESCH, Stephen P, An-loh LIN a David K. STOUT, Substituting a value-added tax for the corporate income tax: first-round analysis (online). Cambridge, Mass.: Ballinger Pub. Co., 1977 (cit. 2012-06-26). ISBN 0- 884-10474-5. < http://www.nber.org/books/dres77-1>
[8] M. S. Hossain,"The Equity Impact of the Value-Added Tax in Bangladesh, " in Staff Papers - International Monetary Fund (online). 1995, (cit. 2012-06-26). Vol. 42, No. 2. < http://www.jstor.org/stable/3867579>
[9] K. Kub├ítov├í, Daňov├í teorie a politika. Praha, ASPI Publishing, 2003.
[10] G. E. Metcalf, " Life Cycle versus Annual Perspectives on the Incidence of a Value Added Tax, " in Summers, Ed. by Lawrence H. Tax policy and the economy 8 (online). Cambridge: Mit Press, 1994 (cit. 2012-06- 26). ISBN 0-262-66091-1.
[11] L. Sekwati and Brothers W. Malema,"Potential Impact Of The Increase In Vat On Poor Households In Botswana," in International journal of economics and research (online). February 2011 (cit. 2012-06-26). ISSN 2229-6158.
[12] A. Schenk and O. Oldman, Value added tax: a comparative approach. (Rev. ed.). New York: Cambridge University Press, 2007, xxxiii, 532 p. ISBN 978-052-1616-560.
[13] B. Slintáková and S. Klazar,"Impact Of Harmonisation On Distribution Of Vat In The Czech Republic," in Prague economic papers (online). Prague: University of Economics, 2010 (cit. 2012-06-26). ISSN 1210- 0455. < http://www.vse.cz/polek/download.php?jnl=pep&pdf=368.pdf>
[14] S. Sv├ítkov├í,S. Klazar, B. Slint├íkov├í, and M. Zelen├¢, Zat├¡žen├¡ spotřebn├¡ho ko┼íe dom├ícnost├¡ dan─ømi ze spotřeby v ─îeské republice. Praha, Eurolex Bohemia, 2007.
[15] A. Van─ìurov├í and L. L├íchov├í, Daňov├¢ systém ─îR 2010. Praha, VOX a.s., 2010. pp 267
[16] S. D. Younger, D. E. Sahn, S. Haggblade and P. A. Dorosch, "Tax Incidence in Madagascar: An Analysis Using Household Data, "in the World Bank Economic Review (online). 1999-05-01, ro─ì. 13, ─ì. 2, s. 303- 331 (cit. 2012-06-26). ISSN 0258-6770. DOI: 10.1093/wber/13.2.303.