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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Proposal for a personal income tax reform: how to help low-income employees and increase consumption spending for half the public expenditure (analytical paper)
 Jurajda, Štěpán ; Kalíšková, Klára ; Prokop, D. ; Šoltés, Michal
This analytical paper is a reaction to the public debate about the abolition of the concept of super-gross salary in the Czech income tax system. The paper evaluates the impact of three alternative sets of the new income tax parameters on the state budget and taxpayers. It shows that the government proposed version of the tax reform will lead to a CZK 86 billion cost for the state budget while not improving the situation of employees with the lowest salaries. The authors suggest two alternative settings of the tax reform, which are less damaging for the state budget and at the same time lead to a higher decrease in taxes for the lowest income groups.
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The impact evaluation of alternatives suggestions for the abolition of super-gross salary
 Kalíšková, Klára ; Münich, Daniel ; Prokop, D. ; Šoltés, Michal
This paper is a reaction to the public debate about the abolition of the concept of super-gross salary in the Czech income tax system. The paper evaluates the impact of four alternatives of the income tax system, which were suggested by the government, the parliament, the Pirate Party and the think-tank IDEA. The analysis is concentrated on the impact that these alternative tax reforms would have on the state budget and the income of employees at different income levels.
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The impact of the super-gross salary abolition on the income tax paid by employees
 Kalíšková, Klára ; Münich, Daniel ; Šoltés, Michal
This paper presents an evaluation of the impact of the proposed abolition of the super-gross salary concept in the Czech Republic. It shows that the suggested reform would cause an annual drop in the state budget income in the amount of CZK 80 billion per year. Almost a quarter of this drop would benefit the highest income decile of employees while the income tax of employees in the lowest decile would decrease by a maximum of CZK 100 per year.
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