Have a personal or library account? Click to login
The Impact of the Adoption of the Rehabilitation Tax Package in the Czech Republic on the Progressivity of Personal Income Tax Cover

The Impact of the Adoption of the Rehabilitation Tax Package in the Czech Republic on the Progressivity of Personal Income Tax

Acta academica karviniensia
Volume 24 (2024): Issue 2 (December 2024)
By: Jiří Slezák  
Open Access
|Feb 2025

References

  1. ALSTADSÆTER, A., N. JOHANNESEN, SLG. HERRY and G. ZUCMAN, 2022. Tax evasion and tax avoidance. Journal of Public Economics, 206. ISSN 0047-2727.
    Search in Google ScholarBack to article
  2. BISES, B., F. BLOISE and A. SCIALÀ, 2023. Labor share as an “automatic stabilizer” of income inequality. International Tax and Public Finance. ISSN 1573-6970.
    Search in Google ScholarBack to article
  3. COTRUT, M. et al., 2020. European tax handbook 2020. Amsterdam: IBFD. ISBN: 978-90-8722-690-9.
    Search in Google ScholarBack to article
  4. ČSÚ, 2023. Hlavní makroekonomické ukazatele [online]. [cit. 18. 7. 2023]. Available from: https://www.czso.cz/csu/czso/hmu_cr.
    Search in Google ScholarBack to article
  5. DAMJANOVIC, T. and D. ULPH, 2010. Tax progressivity, income distribution and tax non-compliance. European Economic Review, 54(4), 594-607. ISSN 0014-2921.
    Search in Google ScholarBack to article
  6. DOERRENBERG, P. and A. PEICHL, 2013. Progressive taxation and tax morale. Public Choice, 155(3-4), 293–316. ISSN 1573-7101.
    Search in Google ScholarBack to article
  7. ECHEVARRÍA, C., 2015. Income tax progressivity, growth, income inequality and welfare. SERIEs, 6, 43–72. ISSN 1869-4195.
    Search in Google ScholarBack to article
  8. FINANČNÍ SPRÁVA, 2023. Údaje z daňových přiznání [online]. [cit. 18. 7. 2023]. Available from: https://www.financnisprava.cz/cs/dane/analyzy-a-statistiky/udaje-zdanovych-priznani.
    Search in Google ScholarBack to article
  9. FOREMNY, D., and N. RIEDEL, 2014. Business Taxes and the Electoral Cycle. Journal of Public Economics, 115, 48–61. ISSN 1879-2316.
    Search in Google ScholarBack to article
  10. GARCIA-MUNIESA, J., 2019. Economic crisis and support for progressive taxation in Europe. European Societies, 21(2), 256–279. ISSN 1461-6696
    Search in Google ScholarBack to article
  11. GENČEV, M., D. MUSILOVÁ and J. ŠIROKÝ, 2018. A Mathematical Model of the Gini Coefficient and Evaluation of the Redistribution Function of the Tax System in the Czech Republic. Politická ekonomie, 66(6), 732–750. ISSN 2336-8225.
    Search in Google ScholarBack to article
  12. HAMPL, M., 2023. Výroční zpráva za rok 2022 [online]. [cit. 18. 7. 2023]. Available from: https://www.rozpoctovarada.cz/vyrocni-zprava/vyrocni-zprava-za-rok-2022/.
    Search in Google ScholarBack to article
  13. JUNG, J. and CH. TRAN, 2022. Health Risk, Insurance and Optimal Progressive Income Taxation. Working paper number 2017-01, Towson University Department of Economics.
    Search in Google ScholarBack to article
  14. KUBÁTOVÁ, K., 2016. Interval and global progressivity of the income tax from wages in the Czech and Slovak Republics. Acta Oeconomica Pragensia, 23(1), 54–67. ISSN 0572-3043.
    Search in Google ScholarBack to article
  15. KRAJŇÁK, M., 2020. Is Personal Income Tax on Dependent Activity in the Czech Republic Progressive? Politická ekonomie, 68(5), 534–553. ISSN 2336-8225.
    Search in Google ScholarBack to article
  16. KRAJŇÁK, M., 2021. Evaluation the impact of the personal income tax reform in the Czech Republic in 2021 on effective tax rate and tax progressivity. Journal of Tax Reform, 7(2), 134–145. ISSN 2412-8872.
    Search in Google ScholarBack to article
  17. LIMBERG, J., 2019. Tax the rich’? The financial crisis, fiscal fairness, and progressive income taxation. European Political Science Review, 11(3), 319–336. ISSN 1755-7739.
    Search in Google ScholarBack to article
  18. MAREK, D., 2022. Státní rozpočet: neslavný rekord [online]. [cit. 18. 7. 2023]. Available from: https://www.dreport.cz/blog/statni-rozpocet-neslavny-rekord/.
    Search in Google ScholarBack to article
  19. MERTENS, K. and M. O. RAWN, 2013. The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States. American Economics Review, 103(4), 1212–1247. ISSN 0002-8282.
    Search in Google ScholarBack to article
  20. MFČR, 2023a. Závěrečná zpráva z hodnocení dopadů regulace k návrhu změnového zákona v souvislosti s konsolidací veřejných rozpočtů [online]. [cit. 18. 7. 2023]. Available from: https://www.mfcr.cz/cs/legislativa/legislativnidokumenty/2023/zaverecna-zprava-ria-51775/.
    Search in Google ScholarBack to article
  21. MFČR, 2023b. Čtvrtletní zpráva o řízení státního dluhu České republiky - 1. čtvrtletí 2023 [online]. [cit. 18. 7. 2023]. Available from: https://www.mfcr.cz/cs/verejny-sektor/rizenistatniho-dluhu/publikace/dluhove-portfolio-ctvrtletni-informace/2023/ctvrtletni-zpravao-rizeni-statniho-dluh-50979/
    Search in Google ScholarBack to article
  22. MFČR, 2023c. Vláda představila Ozdravný balíček za bezmála 150 miliard [online]. [cit. 18. 7. 2023]. Available from: https://www.mfcr.cz/cs/aktualne/tiskove-zpravy/2023/vladapredstavila-ozdravny-balicek-za-be-51211/.
    Search in Google ScholarBack to article
  23. NKÚ, 2023. Výroční zpráva o činnosti NKÚ za rok 2022 [online]. [cit. 18. 7. 2023]. Available from: https://www.nku.cz/assets/publikace-a-dokumenty/vyrocnizprava/vyrocni-zprava-nku-2022.pdfhttps://www.rozpoctovarada.cz/vyrocnizprava/vyrocni-zprava-za-rok-2022/.
    Search in Google ScholarBack to article
  24. OECD, 2023. Tax Revenue [online]. [cit. 18. 7. 2023]. Available from: https://data.oecd.org/tax/tax-revenue.htm.
    Search in Google ScholarBack to article
  25. PETER, K. S., S. BUTTRICK and D. DUNCAN, 2008. Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries. Working paper number 11, Georgia State University.
    Search in Google ScholarBack to article
  26. PROFETA, P. and S. SCABROSETTI, 2017. “The Political Economy of Taxation in Europe.” Hacienda Pública Española / Review of Public Economics, 220(1), 139-172.
    Search in Google ScholarBack to article
  27. RYBÁČEK, V. and P. MUSIL, 2020. Relation between Government Balance and Debt. Politická ekonomie, 68(4), 462–482. ISSN 2336-8225.
    Search in Google ScholarBack to article
  28. ŠIROKÝ, J., V. FRIEDRICH and K. MAKOVÁ, 2012. Testing the Predicative Ability of the Tax Progressiveness Indices. E+M Ekonomika a Management, 15(1), 4–16. ISSN 2336-5064.
    Search in Google ScholarBack to article
  29. QUALO, H. and U. EYDAM, 2023. Income inequality and taxes – an empirical assessment. Applied Economics Letters. ISSN 1350-4851.
    Search in Google ScholarBack to article
  30. VERBIST, G. and F. FIGARI, 2014. The Redistributive Effect and Progressivity of Taxes Revisited: An International Comparison across the European Union. FinanzArchiv/ Public Finance Analysis, 70(3), 405-429. ISSN 0015-2218
    Search in Google ScholarBack to article
DOI: https://doi.org/10.25142/aak.2024.011 | Journal eISSN: 2533-7610 | Journal ISSN: 1212-415X
Journal RSS Feed
Language: English
Page range: 54 - 67
Published on: Feb 19, 2025
Published by: Silesian University in Opava
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
interval progressivity,
personal income tax,
tax burden
Related subjects:
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Marketing, sales, customer relations,
Industries,
Small and medium-sized companies (SMU), small businesses, startups,
Social sciences,
Sociology,
Sociology of family, youth, and aging

© 2025 Jiří Slezák, published by Silesian University in Opava
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Previous articleVolume 24 (2024): Issue 2 (December 2024)Next article