Impact of Harmonisation on Distribution of VAT in the Czech Republic

Slintáková, Barbora; Klazar, Stanislav

doi:10.18267/j.pep.368

Cited by 10 publications

(7 citation statements)

References 12 publications

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“…Schneider (2004) found VAT to be regressive. Klazar, Slintáková (2010) confirmed his results for annual income, but found VAT to be progressive for lifetime income. Klazar et al (2007a) is one of the most comprehensive studies of the impact of indirect taxes, whereas Klazar et al (2007b) focussed on the impact of harmonisation of VAT rates within the EU.…”

supporting

confidence: 74%

The Impact of a Fat Tax: Progressive in Health, but Regressive in Income?

Chudá¹,

Jánský²

2016

Prague Economic Papers

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Health-motivated taxes have spread over the world to reduce increasing obesity and corresponding health care costs. These taxes have not yet been implemented in the Czech Republic, in contrast to some other, mainly European countries. However, the introduction of a fat tax has been discussed frequently in the Czech Republic during the last few years; here, we provide empirical evidence in order for this public debate to be better informed. We use detailed microeconomic data to estimate the impact of potential fat taxes on household expenditure and government revenues in the Czech Republic. We evaluate the impact of three types of fat taxes: ad valorem, specific per kilogram of product and specific per kilogram of fat. We simulate these in such a way that they all raise the same budget revenues as a 10% ad valorem tax on fat-rich products. Accounting for higher food expenditures in the aggregate national accounts than in the detailed microeconomic data results into higher budget revenues, 7.3 and 6.1 billion Czech korunas, respectively. Overall we find, and thus confirm the overwhelming evidence from other countries, that fat taxes are regressive in income.

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confidence: 74%

The Impact of a Fat Tax: Progressive in Health, but Regressive in Income?

Chudá¹,

Jánský²

2016

Prague Economic Papers

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“…This unification or convergence will particularly affect the reduced rate of the value added tax, which would quite significantly increase under the current proposals. Slintáková and Klazar (2010) found, that the Czech VAT is regressive when the annual income is analysed, while the lifetime income analysis indicated that the VAT is progressive. Under the assumptions of fixed coefficients and inelastic demand, the VAT as well as the corporation income tax will be neutral.…”

Section: Resultsmentioning

confidence: 97%

Distribution of the increased tax burden for agricultural products and food in the Czech Republic

David¹

2012

AGR ECON-CZECH

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Th e article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in the reduced rates of value added tax in the Czech Republic in late 2007 and 2008. At the same time, it identifi es the size of the portion of the increased tax burden which agricultural producers and sellers of food carry, after the increase in the reduced rate of VAT in the Czech Republic. Th e possible future changes in this fi eld are considered on the basis of determining the values of the distribution of the increased tax burden. It also includes the determination of the indicator of change in the selling prices of agricultural products and food in the increase of the reduced rate of VAT in the Czech Republic. In 2008, the buyers of agricultural products carried a considerable part of the increased tax burden and food buyers were burdened by signifi cantly more than just b an increased tax burden of the reduced rate of the value added tax. Th e growth in prices of agricultural products in the given period corresponded to the growth of the tax burden. Food prices doubled compared to the increase in the tax burden. Th ese results should be considered when planning future changes in the fi eld of the rates of VAT in the Czech Republic.

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“…A study that captures the importance of the VAT was conducted by Slintáková and Klazar (2010), who present the changes in the VAT rate encountered in the Czech Republic as a result of the harmonization process, such as a change from 23% in 1993, when this tax was introduced, to 19% in 2004, when it joined the EU.…”

Section: Introductionmentioning

confidence: 99%

Impact of Harmonization on the Implicit Tax Rate of Consumption

Fehér¹,

Condea²,

Haranguș³

2019

Prague Economic Papers

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This paper brings to the foreground an indicator rather less used in specialized studies-the implicit tax rate of consumption-as an effective tax rate of consumption. In an empirical analysis, we try to analyse the impact of the main determinants on the implicit tax rate of consumption. The analysis is based on the panel technique in order to show the impact of tax harmonization on consumer taxation at EU27, EU15 and NMS12 levels, testing three hypotheses: (1) the implicit tax rate of consumption is directly influenced by the economic growth rate; (2) the effects of harmonization are more pronounced in the new EU member states; (3) during an economic crisis, the budget deficit and public debt determine changes in the implicit tax rate.

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Impact of Harmonisation on Distribution of VAT in the Czech Republic

Cited by 10 publications

References 12 publications

The Impact of a Fat Tax: Progressive in Health, but Regressive in Income?

The Impact of a Fat Tax: Progressive in Health, but Regressive in Income?

Distribution of the increased tax burden for agricultural products and food in the Czech Republic

Impact of Harmonization on the Implicit Tax Rate of Consumption

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