. "[8214D740623B]" . "63" . . . "M\u00FCnich, Daniel" . . "RIV/67985998:_____/13:00421407!RIV14-TA0-67985998" . . . . "Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model"@en . "0015-1920" . . "I, P(TD010033), S" . . "69985" . "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." . . "CZ - \u010Cesk\u00E1 republika" . "000329782500001" . . "31"^^ . "Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model" . . . "Kal\u00ED\u0161kov\u00E1, Kl\u00E1ra" . . . "TAXBEN models; average tax rates; marginal tax rates"@en . . "Finance a \u00FAv\u011Br-Czech Journal of Economics and Finance" . "http://journal.fsv.cuni.cz/storage/1287_dusek.pdf" . "Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model"@en . "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."@en . "3"^^ . "RIV/67985998:_____/13:00421407" . . "Du\u0161ek, Libor" . "3"^^ . "Distribution of average, marginal, and participation tax rates among Czech taxpayers: results from a TAXBEN model" . . "6" . . .