Politická ekonomie 2012, 60(3):309-329 | DOI: 10.18267/j.polek.844

Dopady změn daně z přidané hodnoty na reálné příjmy domácností

Libor Dušek, Petr Janský
1 CERGE-EI.
2 IES FSV Univerzita Karlova.

The Impact of VAT Changes on the Households´ Real Incomes

The article evaluates the distributional impacts of the value added tax changes in the Czech Republic using the Household Budget Survey, a representative sample of approximately 3000 households. It evaluates the impacts on the living standards both for the VAT reform that was actually approved in 2011, as well as for alternative reform proposals that were discussed during 2011 and that also considered a reduction in payroll tax rates. The estimates refl ect the recent empirical fi ndings about the incidence of consumption and payroll taxes. Unifying the VAT at a single tax rate has an almost proportional impact on the households from the 2nd to impact 10th income decile while having a disproportionately larger impact on the poorest decile. A reduction in the payroll tax would have reduced the progressivity of the tax system across the entire income range.

Keywords: Czech Republic, households, value added tax, impact evaluation, evidence-based policy
JEL classification: D04, D12, D31, H23, H24, H31, H55, O15

Published: June 1, 2012  Show citation

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Dušek, L., & Janský, P. (2012). The Impact of VAT Changes on the Households´ Real Incomes. Politická ekonomie, 60(3), 309-329. doi: 10.18267/j.polek.844
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