About: Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model

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About: Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model 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://journal.fsv.cuni.cz/storage/1287_dusek.pdf
Description	We present empirical distributions of the average, marginal and participation tax rates on earnings across the population of Czech taxpayers under the current tax-and-benefit system. We quantify significant differences between the taxation of employees and the self- employed: the average tax rates on wage income and business income are 37.4% and 28.1%, respectively, even though the self-employed tend to have higher earnings. We present empirical distributions of the average, marginal and participation tax rates on earnings across the population of Czech taxpayers under the current tax-and-benefit system. We quantify significant differences between the taxation of employees and the self- employed: the average tax rates on wage income and business income are 37.4% and 28.1%, respectively, even though the self-employed tend to have higher earnings. (en)
Title	Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model (en)
skos:prefLabel	Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model (en)
skos:notation	RIV/67985998:_____/13:00421407!RIV14-TA0-67985998
http://linked.open...avai/riv/aktivita	I P S
http://linked.open...avai/riv/aktivity	I, P(TD010033), S
http://linked.open...iv/cisloPeriodika	6
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Münich, Daniel Kalíšková, Klára Dušek, Libor
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	Národohospodářský ústav AV ČR, v. v. i.
http://linked.open...dnocenehoVysledku	69985
http://linked.open...ai/riv/idVysledku	RIV/67985998:_____/13:00421407
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	TAXBEN models; average tax rates; marginal tax rates (en)
http://linked.open.../riv/klicoveSlovo	TAXBEN models average tax rates marginal tax rates
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[8214D740623B]
http://linked.open...i/riv/nazevZdroje	Finance a úvěr-Czech Journal of Economics and Finance
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...vavai/riv/projekt	Model for empirical evaluation and prediction of effects of tax policy changes.
http://linked.open...UplatneniVysledku	2013
http://linked.open...v/svazekPeriodika	63
http://linked.open...iv/tvurceVysledku	Dušek, Libor Münich, Daniel Kalíšková, Klára
http://linked.open...ain/vavai/riv/wos	000329782500001
issn	0015-1920
number of pages	31 (xsd:int)

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