About: Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model. [Podkladová studie ke Studii IDEA 8/2013: Kdo a kolik odvádí do společné kasy? Zdanění příjmů ze zaměstnání a podnikání v českém systému]

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About: Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model. [Podkladová studie ke Studii IDEA 8/2013: Kdo a kolik odvádí do společné kasy? Zdanění příjmů ze zaměstnání a podnikání v českém systému] 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)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
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 percent, respectively, even though the self-employed tend to have higher earnings. On average, employees and the self-employed face effective marginal tax rates of 47.8 and 34.2 percent, respectively. The tax system exhibits almost no overall progressivity – the top income decile earns 26.7 percent of total income and pays 26.7 percent of total taxes. There are large dispersions in the tax rates for people with similar earnings. These are primarily created by generous tax credits and the inevitable differences among taxpayers in eligibility for these credits. 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 percent, respectively, even though the self-employed tend to have higher earnings. On average, employees and the self-employed face effective marginal tax rates of 47.8 and 34.2 percent, respectively. The tax system exhibits almost no overall progressivity – the top income decile earns 26.7 percent of total income and pays 26.7 percent of total taxes. There are large dispersions in the tax rates for people with similar earnings. These are primarily created by generous tax credits and the inevitable differences among taxpayers in eligibility for these credits. (en)
Title	Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model. [Podkladová studie ke Studii IDEA 8/2013: Kdo a kolik odvádí do společné kasy? Zdanění příjmů ze zaměstnání a podnikání v českém systému] Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model. [Podkladová studie ke Studii IDEA 8/2013: Kdo a kolik odvádí do společné kasy? Zdanění příjmů ze zaměstnání a podnikání v českém systému] (en)
skos:prefLabel	Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model. [Podkladová studie ke Studii IDEA 8/2013: Kdo a kolik odvádí do společné kasy? Zdanění příjmů ze zaměstnání a podnikání v českém systému] Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model. [Podkladová studie ke Studii IDEA 8/2013: Kdo a kolik odvádí do společné kasy? Zdanění příjmů ze zaměstnání a podnikání v českém systému] (en)
skos:notation	RIV/00216208:11640/13:00423899!RIV14-MSM-11640___
http://linked.open...avai/predkladatel	Centrum pro ekonomický výzkum a doktorská studia
http://linked.open...avai/riv/aktivita	I S
http://linked.open...avai/riv/aktivity	I, S
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Münich, Daniel Kalíšková, Klára Dušek, Libor
http://linked.open.../riv/druhVysledku	O - Ostatní výsledky nezařaditelné do žádného z výše uvedených druhů výsledku
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	69986
http://linked.open...ai/riv/idVysledku	RIV/00216208:11640/13:00423899
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	TAXBEN models; average tax rates; marginal tax rates; Czech Republic (en)
http://linked.open.../riv/klicoveSlovo	Czech Republic TAXBEN models average tax rates marginal tax rates
http://linked.open...ontrolniKodProRIV	[D38EDBEC27DA]
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...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Dušek, Libor Münich, Daniel Kalíšková, Klára
http://localhost/t...ganizacniJednotka	11640

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