Tax reliefs (tax expenditures) in the Czech Republic, as well as in other countries, are frequent topic of political … tax system and causes distortions. This article aims to identify and quantify the tax reliefs (tax expenditures) of the … three major taxes in the Czech Republic in 2008: personal income tax, corporation tax and value added tax. Unlike in many …

The article analyzes macroeconomic forecasts of tax revenue in the Czech Republic. Forecasts are tested for their … biases on data from Czech Republic from 1993 to 2003. The authors argue that Czech tax-revenue forecasts were highly biased … in the forecast quality for personal-income tax, though little improvement elsewhere. …

Paper analyzes the Czech social security and tax system as their redistribution aspects are concerned. On a basis of … individual data, authors find that social security programs are usually properly targeted but that the tax breaks favor richer … households. A microanalysis of tax expenditures is carried out as these expenditures are allocated to different households …

higher supply of labor than would a linear tax. The paper then surveys arguments for and against capital tax and builds a tax … incidence model inspired by the Harberger model. The authors demonstrate the theoretical possibilities of tax incidence and … apply this to the Czech taxation system. The Czech system seems to tax capital more proportionally than labor, which, as the …

The article describes the system of state social support vis-?-vis personal income tax. The author shows that both …

This paper discusses the tax system and its effect on individuals in the Czech Republic and offers some specific … priorities for reform should include: eliminating the present tax bias in favor of self-employed, substantially reducing the … system reliance on the personal income-tax system. …