IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2008y2008i3id280p56-68.html
   My bibliography  Save this article

Microsimulation Model for Distributional Analysis of Consumption Taxes
[Mikrosimulační model pro analýzu dopadu daní ze spotřeby]

Author

Listed:
  • Stanislav Klazar
  • Martin Zelený

Abstract

Consumption taxes are traditional source of public revenue in the Czech Republic and have been the second largest source of leakage of households' finance in the last decade following the social security contributions. However there is a lack of the precise redistributional analyses of the consumption taxation on individual/household level because of no suitable microsimulation model for the Czech Republic. This paper focuses on the construction of the static microsimulation model capable estimates individual VAT burden using data from the Czech Household Survey. This model is possible to be used in area of redistributional analysis of the tax reforms or in identification of statistically significant variables influencing tax burden.

Suggested Citation

  • Stanislav Klazar & Martin Zelený, 2008. "Microsimulation Model for Distributional Analysis of Consumption Taxes [Mikrosimulační model pro analýzu dopadu daní ze spotřeby]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(3), pages 56-68.
    • Handle: RePEc:prg:jnlcfu:v:2008:y:2008:i:3:id:280:p:56-68
    DOI: 10.18267/j.cfuc.280
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.280.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.280.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.280?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Stanislav Klazar, 2008. "Progressiveness of the VAT and Excises in the Czech Republic – Empirical Analysis," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 11(Special C), pages 99-112, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      More about this item

      Keywords

      Incidence; VAT; Excises; Redistribution; Microsimulation model; Dopad; DPH; Spotřební daně; Redistribuce; Mikrosimulační model;
      All these keywords.

      JEL classification:

      • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
      • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
      • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
      • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

      Statistics

      Access and download statistics

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2008:y:2008:i:3:id:280:p:56-68. See general information about how to correct material in RePEc.

      If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

      If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.