Acta Univ. Agric. Silvic. Mendelianae Brun. 2013, 61(7), 2931-2938 | DOI: 10.11118/actaun201361072931

Impact of taxes on redistribution in the Czech Republic

Leoą Vítek, Jan Pavel
Department of Public Finance, University of Economics, Prague, 130 67 Prague, Czech Republic

The paper deals with the distributive effects of taxes during last years in the Czech Republic. Using EU-SILC data for selected types of households, the paper assesses changes in the distribution of gross incomes and effects of the changes in taxes on the distribution of incomes after taxes. The analysis is carried out on different types of households. The analysis is performed using Lorenz curves and Gini coefficients. The conclusions show that the tax system has changed the distribution of incomes insignificantly.

Keywords: Czech Republic, redistribution, tax reforms
Grants and funding:

This research was supported by the University of Economics, grant number F1/30/2010 and institutional support IP 100040.

Received: April 11, 2013; Published: December 24, 2013  Show citation

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Vítek, L., & Pavel, J. (2013). Impact of taxes on redistribution in the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 61(7), 2931-2938. doi: 10.11118/actaun201361072931
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