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Statements

Subject Item
n2:RIV%2F00216208%3A11640%2F14%3A00441624%21RIV15-MSM-11640___
rdf:type
n3:Vysledek skos:Concept
rdfs:seeAlso
http://www.vsfs.cz/periodika/acta-2014-02.pdf
dcterms: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.
dcterms:title
Consumption tax incidence: evidence from natural experiment in the Czech Republic Consumption tax incidence: evidence from natural experiment in the Czech Republic
skos:prefLabel
Consumption tax incidence: evidence from natural experiment in the Czech Republic Consumption tax incidence: evidence from natural experiment in the Czech Republic
skos:notation
RIV/00216208:11640/14:00441624!RIV15-MSM-11640___
n5:aktivita
n9:I
n5:aktivity
I
n5:cisloPeriodika
2
n5:dodaniDat
n14:2015
n5:domaciTvurceVysledku
n7:1304011
n5:druhVysledku
n11:J
n5:duvernostUdaju
n17:S
n5:entitaPredkladatele
n18:predkladatel
n5:idSjednocenehoVysledku
8743
n5:idVysledku
RIV/00216208:11640/14:00441624
n5:jazykVysledku
n13:eng
n5:klicovaSlova
tax incidence; value added tax; difference-in-differences estimation
n5:klicoveSlovo
n6:difference-in-differences%20estimation n6:tax%20incidence n6:value%20added%20tax
n5:kodStatuVydavatele
CZ - Česká republika
n5:kontrolniKodProRIV
[8068762224B3]
n5:nazevZdroje
ACTA VŠFS
n5:obor
n16:AH
n5:pocetDomacichTvurcuVysledku
1
n5:pocetTvurcuVysledku
1
n5:rokUplatneniVysledku
n14:2014
n5:svazekPeriodika
8
n5:tvurceVysledku
Zápal, Jan
s:issn
1802-792X
s:numberOfPages
18
n12:organizacniJednotka
11640