Dopady změn daně z přidané hodnoty na reálné příjmy domácností

The Impact of VAT Changes on the Households´ Real Incomes

Libor Dusek and Petr Janský

Politická ekonomie, 2012, vol. 2012, issue 3, 309-329

Abstract: The article evaluates the distributional impacts of the value added tax changes in the Czech Republic using the Household Budget Survey, a representative sample of approximately 3000 households. It evaluates the impacts on the living standards both for the VAT reform that was actually approved in 2011, as well as for alternative reform proposals that were discussed during 2011 and that also considered a reduction in payroll tax rates. The estimates refl ect the recent empirical fi ndings about the incidence of consumption and payroll taxes. Unifying the VAT at a single tax rate has an almost proportional impact on the households from the 2nd to impact 10th income decile while having a disproportionately larger impact on the poorest decile. A reduction in the payroll tax would have reduced the progressivity of the tax system across the entire income range.

Keywords: Czech Republic; households; value added tax; impact evaluation; evidence-based policy (search for similar items in EconPapers)
JEL-codes: D04 D12 D31 H23 H24 H31 H55 O15 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.18267/j.polek.844

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