Do Inflation and Wage Growth Influence the Valorization of Selected Deductions for Personal Income Tax in the Czech Republic?

Michal Krajňák

Eastern European Economics, 2026, vol. 64, issue 2, 283-294

Abstract: The paper aims to determine whether the amount of the tax relief or the tax credit of personal income tax in the Czech Republic is valorized according to the inflation rate or wage growth in the economy. Another goal is to evaluate how deductions affect personal income tax revenue. The analysis results show that the valorization of deductions does not depend on inflation or wage increases. Most of the deductions increased in absolute value more than the inflation rate. On the other hand, this tax burden decreases for taxpayers with more children.

Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:mes:eaeuec:v:64:y:2026:i:2:p:283-294

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DOI: 10.1080/00128775.2025.2460172

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