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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Vstupní data jako determinant výsledků měření daňové progresivity
 Opluštilová, Monika
Opluštilová, M. How the measurement of tax progressivity is determined by input data. Diploma thesis. Brno: Mendel University, 2018. The diploma thesis deals with the influence of input data on the final values of the measurement of tax progressivity. For the calculation of the Gini coefficient and other selected indicators for 2015 are used data from Household Budget Survey and the Statistics on Income and Living Conditions (EU-SILC), which are published by the Czech Statistical Office. It was also examined the impact of equivalence scales on the Gini coefficient before taxation and after taxation, as well as the impact of the change in the quantile distribution of income from deciles to quintiles, which occurred in 2016 in Household Budget Survey. The results of the thesis show the significant impact of the chosen survey and the quantile distribution of income. On the other hand, it shows the negligible impact of equivalence scales.
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Impact of taxes and benefits on income inequality in the Czech Republic
 Hospodka, Jakub ; Pavel, Jan (advisor) ; Vaskovskyi, Anton (referee)
The aim of this Bachelor thesis is to analyze the impacts of the tax system and the state social support benefits on the level of income inequality in the Czech Republic between 2004 and 2014. The space is also devoted to anchoring both systems and explaining the part of their functioning that is relevant for the mentioned topic. The Gini coefficient, the Robin Hood Index and the S80 / S20 ratio are used to quantify income inequality. The analysis consists of the creation of four income categories based on the EU SILC survey and the subsequent application of the above-mentioned indicators.
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