Dušek, Libor; Kalíšková, Klára; Münich, Daniel - In: Politická ekonomie 2014 (2014) 6, pp. 749-768
The Czech Parliament approved a wide-ranging reform of direct taxes in 2011. Absent other legislative changes, the reform will come into force on January 1, 2015. We evaluate its impacts on the tax burdens and the average and marginal tax rates in a representative sample of Czech individuals and...