Impact of Harmonisation on Distribution of VAT in the Czech Republic
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References listed on IDEAS
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi, 2014. "Progressivity-Improving VAT Reforms in Italy," Working papers 6, Società Italiana di Economia Pubblica.
- Petr Janský, 2014.
"Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic,"
Czech Journal of Economics and Finance (Finance a uver),
Charles University Prague, Faculty of Social Sciences, vol. 64(3), pages 246-273, June.
- Petr Jansky, 2013. "Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic," IFS Working Papers W13/20, Institute for Fiscal Studies.
- Petr Jansky, 2014. "Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic," Working Papers IES 2014/07, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Apr 2014.
- Arsić, Milojko & Altiparmakov, Nikola, 2013. "Equity aspects of VAT in emerging European countries: A case study of Serbia," Economic Systems, Elsevier, vol. 37(2), pages 171-186.
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More about this item
Keywordsvalue added tax; tax incidence; progressivity; redistributive effect; inequality measures; tax harmonisation;
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
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