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Statements

Subject Item
n2:RIV%2F67985998%3A_____%2F14%3A00429475%21RIV15-TA0-67985998
rdf:type
skos:Concept n8:Vysledek
rdfs:seeAlso
http://journal.fsv.cuni.cz/storage/1301_jansky.pdf
dcterms:description
The value added tax (VAT) rates have recently changed in the Czech Republic, and in this paper I simulate the impact of these reforms. They are an example of changes in indirect taxes that change the prices of goods and services, to which households can respond by adjusting their expenditures. I first estimate the behavioral response of consumers to price changes in the Czech Republic by applying a consumer demand model of the Quadratic Almost Ideal Demand System (QUAIDS) on the basis of the Czech Statistical Office household expenditure and price data for the period from 2001 to 2011. I derive estimates of own- and cross-price and income elasticities for individual households. I then use these elasticities to estimate the impact of the changes in VAT rates that were proposed or implemented between 2011 and 2013 on households’ quantity demanded and government revenues. One of the main findings is that the estimated increases in govern-ment revenues that take the consumer responses into account are more than a quarter lower than the estimates that use the static simulation. The value added tax (VAT) rates have recently changed in the Czech Republic, and in this paper I simulate the impact of these reforms. They are an example of changes in indirect taxes that change the prices of goods and services, to which households can respond by adjusting their expenditures. I first estimate the behavioral response of consumers to price changes in the Czech Republic by applying a consumer demand model of the Quadratic Almost Ideal Demand System (QUAIDS) on the basis of the Czech Statistical Office household expenditure and price data for the period from 2001 to 2011. I derive estimates of own- and cross-price and income elasticities for individual households. I then use these elasticities to estimate the impact of the changes in VAT rates that were proposed or implemented between 2011 and 2013 on households’ quantity demanded and government revenues. One of the main findings is that the estimated increases in govern-ment revenues that take the consumer responses into account are more than a quarter lower than the estimates that use the static simulation.
dcterms:title
Consumer demand system estimation and value added tax reforms in the Czech Republic Consumer demand system estimation and value added tax reforms in the Czech Republic
skos:prefLabel
Consumer demand system estimation and value added tax reforms in the Czech Republic Consumer demand system estimation and value added tax reforms in the Czech Republic
skos:notation
RIV/67985998:_____/14:00429475!RIV15-TA0-67985998
n4:aktivita
n15:I n15:P
n4:aktivity
I, P(GAP403/10/1235), P(TD010033)
n4:cisloPeriodika
3
n4:dodaniDat
n14:2015
n4:domaciTvurceVysledku
n7:9227490
n4:druhVysledku
n12:J
n4:duvernostUdaju
n17:S
n4:entitaPredkladatele
n18:predkladatel
n4:idSjednocenehoVysledku
8732
n4:idVysledku
RIV/67985998:_____/14:00429475
n4:jazykVysledku
n9:eng
n4:klicovaSlova
consumer behavior; Quadratic Almost Ideal Demand System; tax reforms
n4:klicoveSlovo
n10:Quadratic%20Almost%20Ideal%20Demand%20System n10:tax%20reforms n10:consumer%20behavior
n4:kodStatuVydavatele
CZ - Česká republika
n4:kontrolniKodProRIV
[0E2CF0DC22DE]
n4:nazevZdroje
Finance a úvěr-Czech Journal of Economics and Finance
n4:obor
n16:AH
n4:pocetDomacichTvurcuVysledku
1
n4:pocetTvurcuVysledku
1
n4:projekt
n6:GAP403%2F10%2F1235 n6:TD010033
n4:rokUplatneniVysledku
n14:2014
n4:svazekPeriodika
64
n4:tvurceVysledku
Janský, Petr
n4:wos
000338186400004
s:issn
0015-1920
s:numberOfPages
28