%0 Journal Article
	%A Ondřej Bayer
	%D 2012
	%J International Journal of Economics and Management Engineering
	%B World Academy of Science, Engineering and Technology
	%I Open Science Index 72, 2012
	%T Distributional Impacts of Changes in Value Added Tax Rates in the Czech Republic
	%U https://publications.waset.org/pdf/13454
	%V 72
	%X 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.

	%P 3690 - 3695