About: Consumption tax incidence: evidence from natural experiment in the Czech Republic

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About: Consumption tax incidence: evidence from natural experiment in the Czech Republic Goto Sponge NotDistinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	http://www.vsfs.cz/periodika/acta-2014-02.pdf
Description	This paper estimates incidence of consumption taxation. We use data from natural experiment that took place in 2004 in the Czech Republic. Not only the value added tax (VAT) rates applicable to a range of goods and services changed but also the classification into the standard vs. reduced rate group has been modified. Most importantly, some goods and services experienced no change. This allows us to use difference-in-differences estimation to assess the extent to which taxes are shifted on consumers. This paper estimates incidence of consumption taxation. We use data from natural experiment that took place in 2004 in the Czech Republic. Not only the value added tax (VAT) rates applicable to a range of goods and services changed but also the classification into the standard vs. reduced rate group has been modified. Most importantly, some goods and services experienced no change. This allows us to use difference-in-differences estimation to assess the extent to which taxes are shifted on consumers. (en)
Title	Consumption tax incidence: evidence from natural experiment in the Czech Republic Consumption tax incidence: evidence from natural experiment in the Czech Republic (en)
skos:prefLabel	Consumption tax incidence: evidence from natural experiment in the Czech Republic Consumption tax incidence: evidence from natural experiment in the Czech Republic (en)
skos:notation	RIV/00216208:11640/14:00441624!RIV15-MSM-11640___
http://linked.open...avai/riv/aktivita	I
http://linked.open...avai/riv/aktivity	I
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Zápal, Jan
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Karlova v Praze / Centrum pro ekonomický výzkum a doktorská studia
http://linked.open...dnocenehoVysledku	8743
http://linked.open...ai/riv/idVysledku	RIV/00216208:11640/14:00441624
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	tax incidence; value added tax; difference-in-differences estimation (en)
http://linked.open.../riv/klicoveSlovo	value added tax tax incidence difference-in-differences estimation
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[8068762224B3]
http://linked.open...i/riv/nazevZdroje	ACTA VŠFS
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...v/svazekPeriodika	8
http://linked.open...iv/tvurceVysledku	Zápal, Jan
issn	1802-792X
number of pages	18 (xsd:int)
http://localhost/t...ganizacniJednotka	11640

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