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

Stanislav Klazar

Zagreb International Review of Economics and Business, 2008, vol. 11, issue Special Conference Issue, 99-112

Abstract: 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.

Date: 2008
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