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Progressiveness of the VAT and Excises in the Czech Republic – Empirical Analysis


  • Stanislav Klazar

    (University of Economics, Prague, Czech Republic)


Common belief is that consumption taxes are regressive. That is true if annual income is considered as a potential to consume or as a measure of taxpayer’s well-being. However, there are both theoretical and empirical evidence that e.g. the VAT could be proportional or even progressive if the lifetime income is used as a measure of well-being. In this paper the both approaches to the tax incidence (lifetime incidence approach and annual income incidence approach) are discussed and comparison of their results is provided.

Suggested Citation

  • 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.
  • Handle: RePEc:zag:zirebs:v:11:y:2008:i:sci:p:99-112

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    Cited by:

    1. Stanislav Klazar & Martin Zelený, 2008. "Microsimulation Model for Distributional Analysis of Consumption Taxes," Český finanční a účetní časopis, University of Economics, Prague, vol. 2008(3), pages 56-68.

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