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Statements

Subject Item
n2:RIV%2F67985998%3A_____%2F13%3A00421407%21RIV14-TA0-67985998
rdf:type
skos:Concept n3:Vysledek
rdfs:seeAlso
http://journal.fsv.cuni.cz/storage/1287_dusek.pdf
dcterms: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.
dcterms: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
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
skos:notation
RIV/67985998:_____/13:00421407!RIV14-TA0-67985998
n3:predkladatel
n4:ico%3A67985998
n5:aktivita
n10:S n10:P n10:I
n5:aktivity
I, P(TD010033), S
n5:cisloPeriodika
6
n5:dodaniDat
n15:2014
n5:domaciTvurceVysledku
n6:1674676 n6:6835821 n6:6920055
n5:druhVysledku
n13:J
n5:duvernostUdaju
n17:S
n5:entitaPredkladatele
n16:predkladatel
n5:idSjednocenehoVysledku
69985
n5:idVysledku
RIV/67985998:_____/13:00421407
n5:jazykVysledku
n7:eng
n5:klicovaSlova
TAXBEN models; average tax rates; marginal tax rates
n5:klicoveSlovo
n14:TAXBEN%20models n14:marginal%20tax%20rates n14:average%20tax%20rates
n5:kodStatuVydavatele
CZ - Česká republika
n5:kontrolniKodProRIV
[8214D740623B]
n5:nazevZdroje
Finance a úvěr-Czech Journal of Economics and Finance
n5:obor
n9:AH
n5:pocetDomacichTvurcuVysledku
3
n5:pocetTvurcuVysledku
3
n5:projekt
n19:TD010033
n5:rokUplatneniVysledku
n15:2013
n5:svazekPeriodika
63
n5:tvurceVysledku
Münich, Daniel Kalíšková, Klára Dušek, Libor
n5:wos
000329782500001
s:issn
0015-1920
s:numberOfPages
31