The Resource Further advancing pro-growth tax and benefit reform in the Czech Republic

Further advancing pro-growth tax and benefit reform in the Czech Republic

Label
Further advancing pro-growth tax and benefit reform in the Czech Republic
Title
Further advancing pro-growth tax and benefit reform in the Czech Republic
Creator
Subject
Language
eng
Summary
In 2008, the Czech government implemented a major overhaul of the personal income tax, replacing the previous progressive rate schedule with a single 15% rate levied on an enlarged base. This was accompanied by significant changes to the corporate income tax and an increase in the concessionary rate of value added tax applied to many goods and services. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro-growth tax reform. These tax changes followed the adoption of significant changes to the benefit system, particularly housing and social assistance benefits, in 2006-07. This paper describes the main elements of these tax and benefit reforms and provides an initial assessment of their impact, with particular emphasis on changes in the effective tax rates of workers and firms. It begins with an overview of the systems and a summary of recent changes. This is followed by an evaluation of those reforms. A final section explores the scope for further reforms in future
http://library.link/vocab/creatorName
Hrdlicka, Z.
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Economics Department Working Papers
Series volume
758
http://library.link/vocab/subjectName
  • tax reform
  • benefit principle
  • VAT
  • individual income tax
  • corporate income tax
  • property tax
  • excise duty
  • environmental tax
  • employment income
  • emission rights
  • energy tax
  • social security
Label
Further advancing pro-growth tax and benefit reform in the Czech Republic
Instantiates
Publication
Extent
53 p.
Label
Further advancing pro-growth tax and benefit reform in the Czech Republic
Publication
Extent
53 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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