National Repository of Grey Literature 8 records found  Search took 0.01 seconds. 
Model for evaluation of impact of changes in indirect taxes on households and government budget in the Czech Republic with the use of the QUAIDS model
Janský, Petr
This certified methodology presents model for evaluation of impact of changes in indrect taxes on households and government budget in the Czech Republic. This microsimulation model called DANE (derived from indirect taxes in Czech) estimates distributional and budget impact especially of value added tax (VAT) and to a limited extent of excise duties. For simulation of proposed reforms, it uses information about indrect taxes and about historical consumption behaviour of Czech households from the representative survey Household budget survey (SRÚ) of the Czech Statistical Office.
TAXBEN model for an empirical evaluation of impacts of tax reforms
Dušek, Libor ; Kalíšková, Klára ; Münich, Daniel
The certified methodology describes a newly developed microsimulation model (TAXBEN) and the software which implements it. The model simulates the amounts of direct taxes and welfare benefits in a representative sample of Czech households. It generates various characteristics of the tax system, such as the average, marginal, and participation tax rates, and the revenues expenditures of the government budget.
The expected impacts of the 2015 tax reform
Dušek, Libor ; Kalíšková, Klára ; Münich, Daniel
This study provides the first and unique evaluation of the impact of the reform of direct taxes, ie taxes on personal income and insurance levy, which was approved by Parliament in 2011 and without the intervention of a new government and the House of Commons after early elections automatically come into effect from January 1, 2015.
Taxation of high incomes: reform after reform
Dušek, Libor ; Šatava, Jiří
Effective tax rates imposed on high-income taxpayers in recent years repeatedly changed from year to year, and this greatly tens of percentage points. The optimal marginal tax rate imposed on those with the highest incomes in the range 32-38 percent. A more appropriate tool to optimize the income tax is not a progressive tax rate, but maintaining the recently introduced solidary surcharge.

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