The aim of this paper is to analyse progressivity of value added tax in the Czech Republic under the framework of both annual incidence and lifetime incidence. Moreover, impact of the harmonisation of VAT rates connected with the accession of the Czech Republic to the EU on the income...

The aim of the paper is to examine the progressivity of the pension security in the Czech Republic using an intragenerational longitudinal approach. Since there is no available Czech panel data we modelled pseudo-panel data on lifetime earnings of employees on the basis of real crosssectional...