Impact of Changes in Excise Duties on Households in the Czech Republic

Petr Janský

No 2014/25, Working Papers IES from Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies

Abstract: Excise duties are an important source of government revenue and their rates change relatively often in the Czech Republic. Reforms of excise duties change the prices of goods, a change to which households respond by adjusting their expenditures. I use detailed Czech Statistical Office data and estimates of own- and cross-price and income elasticities for individual households to create a microeconomic simulation model that enables me to simulate the impact of changes in excise duties on households’ demands. I show the distributional impact of current excise duties and then I simulate the impact of hypothetical increases of 10 per cent in each of them. I further simulate impact of certain approved or proposed changes in excise duties including the unsuccessful 2012 proposal to introduce an excise duty on wine.

Keywords: consumer behaviour; excise duties; tax reforms; households (search for similar items in EconPapers)
JEL-codes: D12 H20 H31 (search for similar items in EconPapers)
Pages: 27pages
Date: 2014-08, Revised 2014-08
New Economics Papers: this item is included in nep-tra
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Related works:
Journal Article: Impact of the changes in excise duties on households in the Czech Republic (2016)
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