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Impact of taxes on redistribution in the Czech Republic

Author

Listed:
  • Leoš Vítek

    (Department of Public Finance, University of Economics, Prague, 130 67 Prague, Czech Republic)

  • Jan Pavel

    (Department of Public Finance, University of Economics, Prague, 130 67 Prague, Czech Republic)

Abstract

The paper deals with the distributive effects of taxes during last years in the Czech Republic. Using EU-SILC data for selected types of households, the paper assesses changes in the distribution of gross incomes and effects of the changes in taxes on the distribution of incomes after taxes. The analysis is carried out on different types of households. The analysis is performed using Lorenz curves and Gini coefficients. The conclusions show that the tax system has changed the distribution of incomes insignificantly.

Suggested Citation

  • Leoš Vítek & Jan Pavel, 2013. "Impact of taxes on redistribution in the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2931-2938.
    • Handle: RePEc:mup:actaun:actaun_2013061072931
    DOI: 10.11118/actaun201361072931
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    References listed on IDEAS

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    1. Thomas Piketty & Emmanuel Saez, 2007. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 3-24, Winter.
    2. Chiaki Moriguchi & Emmanuel Saez, 2008. "The Evolution of Income Concentration in Japan, 1886-2005: Evidence from Income Tax Statistics," The Review of Economics and Statistics, MIT Press, vol. 90(4), pages 713-734, November.
    3. Milan Sojka, 2000. "Transformation, integration and inequality: the case of the czech republic," Prague Economic Papers, Prague University of Economics and Business, vol. 2000(4).
    4. Ondřej Schneider & Tomáš Jelínek, 2005. "Distributive Impact of Czech Social Security and Tax Systems: Dynamics in Early 2000s," Prague Economic Papers, Prague University of Economics and Business, vol. 2005(3), pages 221-237.
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    Cited by:

    1. 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.

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