Prague Economic Papers 2010, 19(2):133-149 | DOI: 10.18267/j.pep.368

Impact of Harmonisation on Distribution of VAT in the Czech Republic

Barbora Slintáková, Stanislav Klazar
Univerzity of Economics, Prague (barbora@vse.cz; klazar@vse.cz).

The aim of this paper is to analyse progressivity of value added tax in the Czech Republic under the framework of both annual incidence and lifetime incidence. Moreover, impact of the harmonisation of VAT rates connected with the accession of the Czech Republic to the EU on the income distribution is examined. The burden table serves to show the distribution of the VAT burden among households by income categories; the generalised entropy measures and the Gini coefficient are used for measurement of inequality of income. Results show that the Czech VAT is regressive when annual income is analysed while the lifetime income analysis indicated that VAT is progressive. Furthermore, the results suggest that the distribution of income (annual as well as lifetime) after taxation was more equal before the harmonisation, and that impact of the changes in VAT rates in 2004 was likely larger on the lower-income households.

Klíčová slova: value added tax, tax incidence, progressivity, redistributive effect, inequality measures, tax harmonisation
JEL classification: H22, H23

Zveřejněno: 1. leden 2010  Zobrazit citaci

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Slintáková, B., & Klazar, S. (2010). Impact of Harmonisation on Distribution of VAT in the Czech Republic. Prague Economic Papers, 19(2), 133-149. doi: 10.18267/j.pep.368
Stáhnout citaci
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Zobrazit celý článek

    Reference

    1. Bradford, D. F. (1995), Distributional Analysis of Tax Policy. Washington, DC: The AEI Press.
    2. Caspersen, E., Metcalf, G.E. (1993), "Is a Value Added Tax Progressive? Annual versus Lifetime Incidence Measures". NBER Working Paper No. 4387. Available on: http://www.nber.org/papers/w4387. [19 June 2006]. Přejít k původnímu zdroji...
    3. Coronado, J. L., Fullerton, D., Glass, T. (2000), "The Progressivity of Social Security". NBER Working Paper No. 7520. Available on: http://www.nber.org/papers/w7520. [7 January 2004]. Přejít k původnímu zdroji...
    4. Feenberg D. R., Mitrusi A. W., Poterba, J. M. (1997), "Distributional Effects of Adopting a National Retail Sales Tax". NBER Working Paper No. 5885. Available on: http://www.nber.org/papers/w5885. [19 June 2006]. Přejít k původnímu zdroji...
    5. Fernandez-Corugedo, E. (2004), Consumption Theory. Handbooks in Central Banking No 23. Bank of England, Centre for Central Banking Studies. Available on: http://www.bankofengland.co.uk/education/ccbs/handbooks/pdf/ccbshb23.pdf. [19 June 2006].
    6. Fullerton, D., Rogers, D. L. (1991), "Lifetime vs. Annual Perspectives on Tax Incidence". NBER Working Paper No. 3750. Available on: http://www.nber.org/papers/w3750. [10 January 2004]. Přejít k původnímu zdroji...
    7. Fullerton, D., Rogers, D. L. (1995), "Distributional Effects on a Lifetime Basis" in Bradford, D. F., ed., Distributional Analysis of Tax Policy. Washington, DC: The AEI Press, pp. 262-294. Přejít k původnímu zdroji...
    8. Hassett, K. A., Mathur, A., Metcalf, G. E. (2007) "The Incidence of a U. S. Carbon Tax: a Lifetime and Regional Analysis". NBER Working Paper No. 13554. Available on: http://www.nber.org/papers/w13554. [9 January 2008]. Přejít k původnímu zdroji...
    9. Jenkins, G. P., Jenkins, H., Kuo, C. (2006) "Is the Value Added Tax Naturally Progressive?" (April 18, 2006. Available on: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=897677. [9 January 2008]. Přejít k původnímu zdroji...
    10. Karoly, L. A. (1996), "Trends in Income Inequality: the Impact of, and Implications for, Tax Policy" in Slemrod, J., ed., Tax Progressivity and Income Inequality. Cambridge University Press, pp. 95-129. Přejít k původnímu zdroji...
    11. Kujová, I., Dvořáčková, J., Považská, P. (2004) "Incidence daně z přidané hodnoty v České republice a její změny po harmonizaci s Evropskou unií". Masarykova univerzita v Brně, Ekonomickosprávní fakulta. a seminar work.
    12. Litchfield, J. A. (1999), "Inequality: Methods and Tools". Text for the World Bank. Available on: http://siteresources.worldbank.org/INTPGI/Resources/Inequality/litchfie.pdf. [10 June 2004].
    13. Mathis, A. (2004), "VAT Indicators". Office for Official Publications of the European Communities. Taxation Papers, Working Paper No. 2. Available on: http://ec.europa.eu/taxation_customs/resources/documents/vat_indicators.pdf. [19 June 2006].
    14. Metcalf, G. E. (1994), "Lifecycle vs. Annual Perspectives on the Incidence of a Value Added Tax". NBER Working Paper No. 4619. Available on: http://www.nber.org/papers/w4619. [19 June 2006]. Přejít k původnímu zdroji...
    15. Metcalf, G. E. (1998), "A Distributional Analysis of an Environmental Tax Shift". NBER Working Paper No. 6546. Available on: http://www.nber.org/papers/w6546. [19 June 2006]. Přejít k původnímu zdroji...
    16. Metcalf, G. E., Fullerton, D. (2002), "The Distribution of Tax Burdens: An Introduction". NBER Working Paper No. 8978. Available on: http://www.nber.org/papers/w8978. [19 June 2006]. Přejít k původnímu zdroji...
    17. Musgrave, R. A., Musgrave, P. B. (1994), Veřejné finance v teorii a praxi. Praha: Management Press.
    18. Mussard, S., Seyte, F., Terraza, M. (2003), "Decomposition of Gini and the Generalized Entropy Inequality Measures". Economics Bulletin, 4(7), pp. 1-6.
    19. Piotrowska, M. (2001) "Marginal Changes in Prices and Income Inequality in Central European Countries: the Progressivity of Indirect Taxes". Paper presented at the 57th Congress of IIPF in Linz.
    20. Poterba, J. M. (1989), "Lifetime Incidence and the Distributional Burden of Excise Taxes". NBER Working Paper No. 2833. Available on: http://www.nber.org/papers/w2833. [19 June 2004]. Přejít k původnímu zdroji...
    21. Svátková, S., Klazar, S., Slintáková, B., Zelený, M. (2007), Zatížení spotřebního koše domácností daněmi ze spotřeby v České republice. Praha: Eurolex Bohemia.
    22. Zandvakili, S., Mills, J. A. (2000), "The Distributional Implications of Tax and Transfer Programs in US". Paper presented at the IIPF Congress in Seville.

    Tento článek je publikován v režimu tzv. otevřeného přístupu k vědeckým informacím (Open Access), který je distribuován pod licencí Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY NC ND 4.0), která umožňuje nekomerční distribuci, reprodukci a změny, pokud je původní dílo řádně ocitováno. Není povolena distribuce, reprodukce nebo změna, která není v souladu s podmínkami této licence.


    Zpět na obsah