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Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic

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  • Krajňák Michal

    (1 VŠB-Technical University of Ostrava, Czech Republic)

Abstract

The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993–2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal rate was linear.

Suggested Citation

  • Krajňák Michal, 2023. "Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic," Business Systems Research, Sciendo, vol. 14(1), pages 93-111, September.
    • Handle: RePEc:bit:bsrysr:v:14:y:2023:i:1:p:93-111:n:4
    DOI: 10.2478/bsrj-2023-0005
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    More about this item

    Keywords

    personal income tax; progression; tax reliefs; tax reform; Czech Republic;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • Z18 - Other Special Topics - - Cultural Economics - - - Public Policy

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