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@inproceedings{1355894,
author = {Němec, Daniel and Bakoš, Eduard},
address = {Praque},
booktitle = {Proceedings of the 21th International Conference. Theoretical and Practical Aspects of Public Finance 2016},
editor = {Lucie Sedmihradská},
keywords = {tax sharing; tax revenues; local government; Gini coefficient},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Praque},
isbn = {978-80-245-2155-8},
pages = {52-57},
publisher = {University of Economics},
title = {Alternative Models of Tax Assignment to Municipal Level},
url = {http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf},
year = {2016}
}
TY - JOUR
ID - 1355894
AU - Němec, Daniel - Bakoš, Eduard
PY - 2016
TI - Alternative Models of Tax Assignment to Municipal Level
PB - University of Economics
CY - Praque
SN - 9788024521558
KW - tax sharing
KW - tax revenues
KW - local government
KW - Gini coefficient
UR - http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf
N2 - The paper identifies the factors which influence tax sharing in the Czech Republic. The determinants of tax sharing are described. We simulate the alternative models of tax sharing in the Czech Republic using the full sample of Czech municipalities between years 2010-2014. The impact of alternative parametrisation is evaluated using the Gini coefficients. The key determinants are population size, the number and size classes of municipalities and coefficient that adjusts multiple gradual transitions. We compare the different models of tax sharing and conclude that the main change in year 2013 (which came into force) contributes to equality of tax revenue sharing per capita.
ER -
NĚMEC, Daniel a Eduard BAKOŠ. Alternative Models of Tax Assignment to Municipal Level. Online. In Lucie Sedmihradská. \textit{Proceedings of the 21th International Conference. Theoretical and Practical Aspects of Public Finance 2016}. Praque: University of Economics, 2016, s.~52-57. ISBN~978-80-245-2155-8.
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