"27510" . "\u0160irok\u00FD, Jan" . "Friedrich, V\u00E1clav" . "[1C45F5808F56]" . "E+M Ekonomie a management" . . "Testing the Predicative Ability of the Tax Progressiveness Indices" . . . "The personal income tax paid by the employee in the period of 1993 - 2008 in the Czech Republic was chosen for analysis. The paper deals with the application of tax progressiveness indices on the tax system of the Czech Republic. Calculations are performed of the efficient tax rate, the progressiveness of the average rate, the progressiveness of the tax obligation and the progressiveness of earning after taxation for an employee who claims only the basic allowances (from 1993 - 2005), or the tax credit (from 2006 - 2008) and does not claim any other tax reliefs or credits. We test how sensitively the particular indices of the tax progressiveness react to the changes of the efficient tax rate." . . "Testing the Predicative Ability of the Tax Progressiveness Indices" . . "RIV/61989100:27510/12:86082514" . . "1212-3609" . . "CZ - \u010Cesk\u00E1 republika" . "The personal income tax paid by the employee in the period of 1993 - 2008 in the Czech Republic was chosen for analysis. The paper deals with the application of tax progressiveness indices on the tax system of the Czech Republic. Calculations are performed of the efficient tax rate, the progressiveness of the average rate, the progressiveness of the tax obligation and the progressiveness of earning after taxation for an employee who claims only the basic allowances (from 1993 - 2005), or the tax credit (from 2006 - 2008) and does not claim any other tax reliefs or credits. We test how sensitively the particular indices of the tax progressiveness react to the changes of the efficient tax rate."@en . . "3"^^ . "Testing the Predicative Ability of the Tax Progressiveness Indices"@en . . . "3"^^ . "1" . . "RIV/61989100:27510/12:86082514!RIV13-GA0-27510___" . . "9"^^ . "174067" . . . . "P(GAP403/11/0849)" . "Makov\u00E1, Kate\u0159ina" . . . "Tax Progressiveness; Tax Obligation; Personal Income Tax; Even Tax Rate; Effective Tax Rate"@en . "XV" . . . "000302848000001" . "Testing the Predicative Ability of the Tax Progressiveness Indices"@en . .