Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (Jan 2013)

Impact of taxes on redistribution in the Czech Republic

  • Leoš Vítek,
  • Jan Pavel

DOI
https://doi.org/10.11118/actaun201361072931
Journal volume & issue
Vol. 61, no. 7
pp. 2931 – 2938

Abstract

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The paper deals with the distributive effects of taxes during last years in the Czech Republic. Using EU-SILC data for selected types of households, the paper assesses changes in the distribution of gross incomes and effects of the changes in taxes on the distribution of incomes after taxes. The analysis is carried out on different types of households. The analysis is performed using Lorenz curves and Gini coefficients. The conclusions show that the tax system has changed the distribution of incomes insignificantly.

Keywords