The Impact of the Adoption of the Rehabilitation Tax Package in the Czech Republic on the Progressivity of Personal Income Tax

[1] ALSTADSÆTER, A., N. JOHANNESEN, SLG. HERRY and G. ZUCMAN, 2022. Tax evasion and tax avoidance. Journal of Public Economics, 206. ISSN 0047-2727. Search in Google Scholar

[2] BISES, B., F. BLOISE and A. SCIALÀ, 2023. Labor share as an “automatic stabilizer” of income inequality. International Tax and Public Finance. ISSN 1573-6970. Search in Google Scholar

[3] COTRUT, M. et al., 2020. European tax handbook 2020. Amsterdam: IBFD. ISBN: 978-90-8722-690-9. Search in Google Scholar

[4] ČSÚ, 2023. Hlavní makroekonomické ukazatele [online]. [cit. 18. 7. 2023]. Available from: https://www.czso.cz/csu/czso/hmu_cr. Search in Google Scholar

[5] DAMJANOVIC, T. and D. ULPH, 2010. Tax progressivity, income distribution and tax non-compliance. European Economic Review, 54(4), 594-607. ISSN 0014-2921. Search in Google Scholar

[6] DOERRENBERG, P. and A. PEICHL, 2013. Progressive taxation and tax morale. Public Choice, 155(3-4), 293–316. ISSN 1573-7101. Search in Google Scholar

[7] ECHEVARRÍA, C., 2015. Income tax progressivity, growth, income inequality and welfare. SERIEs, 6, 43–72. ISSN 1869-4195. Search in Google Scholar

[8] FINANČNÍ SPRÁVA, 2023. Údaje z daňových přiznání [online]. [cit. 18. 7. 2023]. Available from: https://www.financnisprava.cz/cs/dane/analyzy-a-statistiky/udaje-zdanovych-priznani. Search in Google Scholar

[9] FOREMNY, D., and N. RIEDEL, 2014. Business Taxes and the Electoral Cycle. Journal of Public Economics, 115, 48–61. ISSN 1879-2316. Search in Google Scholar

[10] GARCIA-MUNIESA, J., 2019. Economic crisis and support for progressive taxation in Europe. European Societies, 21(2), 256–279. ISSN 1461-6696 Search in Google Scholar

[11] GENČEV, M., D. MUSILOVÁ and J. ŠIROKÝ, 2018. A Mathematical Model of the Gini Coefficient and Evaluation of the Redistribution Function of the Tax System in the Czech Republic. Politická ekonomie, 66(6), 732–750. ISSN 2336-8225. Search in Google Scholar

[12] HAMPL, M., 2023. Výroční zpráva za rok 2022 [online]. [cit. 18. 7. 2023]. Available from: https://www.rozpoctovarada.cz/vyrocni-zprava/vyrocni-zprava-za-rok-2022/. Search in Google Scholar

[13] JUNG, J. and CH. TRAN, 2022. Health Risk, Insurance and Optimal Progressive Income Taxation. Working paper number 2017-01, Towson University Department of Economics. Search in Google Scholar

[14] KUBÁTOVÁ, K., 2016. Interval and global progressivity of the income tax from wages in the Czech and Slovak Republics. Acta Oeconomica Pragensia, 23(1), 54–67. ISSN 0572-3043. Search in Google Scholar

[15] KRAJŇÁK, M., 2020. Is Personal Income Tax on Dependent Activity in the Czech Republic Progressive? Politická ekonomie, 68(5), 534–553. ISSN 2336-8225. Search in Google Scholar

[16] KRAJŇÁK, M., 2021. Evaluation the impact of the personal income tax reform in the Czech Republic in 2021 on effective tax rate and tax progressivity. Journal of Tax Reform, 7(2), 134–145. ISSN 2412-8872. Search in Google Scholar

[17] LIMBERG, J., 2019. Tax the rich’? The financial crisis, fiscal fairness, and progressive income taxation. European Political Science Review, 11(3), 319–336. ISSN 1755-7739. Search in Google Scholar

[18] MAREK, D., 2022. Státní rozpočet: neslavný rekord [online]. [cit. 18. 7. 2023]. Available from: https://www.dreport.cz/blog/statni-rozpocet-neslavny-rekord/. Search in Google Scholar

[19] MERTENS, K. and M. O. RAWN, 2013. The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States. American Economics Review, 103(4), 1212–1247. ISSN 0002-8282. Search in Google Scholar

[20] MFČR, 2023a. Závěrečná zpráva z hodnocení dopadů regulace k návrhu změnového zákona v souvislosti s konsolidací veřejných rozpočtů [online]. [cit. 18. 7. 2023]. Available from: https://www.mfcr.cz/cs/legislativa/legislativnidokumenty/2023/zaverecna-zprava-ria-51775/. Search in Google Scholar

[21] MFČR, 2023b. Čtvrtletní zpráva o řízení státního dluhu České republiky - 1. čtvrtletí 2023 [online]. [cit. 18. 7. 2023]. Available from: https://www.mfcr.cz/cs/verejny-sektor/rizenistatniho-dluhu/publikace/dluhove-portfolio-ctvrtletni-informace/2023/ctvrtletni-zpravao-rizeni-statniho-dluh-50979/ Search in Google Scholar

[22] MFČR, 2023c. Vláda představila Ozdravný balíček za bezmála 150 miliard [online]. [cit. 18. 7. 2023]. Available from: https://www.mfcr.cz/cs/aktualne/tiskove-zpravy/2023/vladapredstavila-ozdravny-balicek-za-be-51211/. Search in Google Scholar

[23] NKÚ, 2023. Výroční zpráva o činnosti NKÚ za rok 2022 [online]. [cit. 18. 7. 2023]. Available from: https://www.nku.cz/assets/publikace-a-dokumenty/vyrocnizprava/vyrocni-zprava-nku-2022.pdfhttps://www.rozpoctovarada.cz/vyrocnizprava/vyrocni-zprava-za-rok-2022/. Search in Google Scholar

[24] OECD, 2023. Tax Revenue [online]. [cit. 18. 7. 2023]. Available from: https://data.oecd.org/tax/tax-revenue.htm. Search in Google Scholar

[25] PETER, K. S., S. BUTTRICK and D. DUNCAN, 2008. Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries. Working paper number 11, Georgia State University. Search in Google Scholar

[26] PROFETA, P. and S. SCABROSETTI, 2017. “The Political Economy of Taxation in Europe.” Hacienda Pública Española / Review of Public Economics, 220(1), 139-172. Search in Google Scholar

[27] RYBÁČEK, V. and P. MUSIL, 2020. Relation between Government Balance and Debt. Politická ekonomie, 68(4), 462–482. ISSN 2336-8225. Search in Google Scholar

[28] ŠIROKÝ, J., V. FRIEDRICH and K. MAKOVÁ, 2012. Testing the Predicative Ability of the Tax Progressiveness Indices. E+M Ekonomika a Management, 15(1), 4–16. ISSN 2336-5064. Search in Google Scholar

[29] QUALO, H. and U. EYDAM, 2023. Income inequality and taxes – an empirical assessment. Applied Economics Letters. ISSN 1350-4851. Search in Google Scholar

[30] VERBIST, G. and F. FIGARI, 2014. The Redistributive Effect and Progressivity of Taxes Revisited: An International Comparison across the European Union. FinanzArchiv/ Public Finance Analysis, 70(3), 405-429. ISSN 0015-2218 Search in Google Scholar