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@article{1532541,
author = {Bakoš, Eduard and Němec, Daniel and Dvořáková, Petra},
article_number = {4},
keywords = {tax sharing; tax revenues; municipalities; Gini coefficient},
language = {eng},
issn = {0013-3035},
journal = {Ekonomický časopis},
title = {Equality of the Czech Tax Assignment for Municipalities},
url = {https://www.sav.sk/index.php?lang=sk&doc=journal-list&part=list_articles&journal_issue_no=11114685},
volume = {67},
year = {2019}
}
TY - JOUR
ID - 1532541
AU - Bakoš, Eduard - Němec, Daniel - Dvořáková, Petra
PY - 2019
TI - Equality of the Czech Tax Assignment for Municipalities
JF - Ekonomický časopis
VL - 67
IS - 4
SP - 388-403
EP - 388-403
PB - SAP - Slovak Academic Press
SN - 00133035
KW - tax sharing
KW - tax revenues
KW - municipalities
KW - Gini coefficient
UR - https://www.sav.sk/index.php?lang=sk&doc=journal-list&part=list_articles&journal_issue_no=11114685
L2 - https://www.sav.sk/index.php?lang=sk&doc=journal-list&part=list_articles&journal_issue_no=11114685
N2 - The Czech tax sharing system essentially respects the basic principles de-scribed by contemporary theoretical approaches. The purpose of this paper is to examine how changes to its parameters influenced the municipal revenue distribution in relation to revenue equality and uniformity. We simulate different models of tax sharing with the full sample of Czech municipalities between 2010 and 2016. The impact of different parameterization is evaluated using the Gini coefficient. By comparing different scenarios, we conclude that the recent changes contribute to the equality of municipal tax revenue sharing per capita. Nevertheless, the conclusion should be interpreted in a broader context, e.g. concerning grants provided by the central government to municipalities.
ER -
BAKOŠ, Eduard, Daniel NĚMEC a Petra DVOŘÁKOVÁ. Equality of the Czech Tax Assignment for Municipalities. \textit{Ekonomický časopis}. SAP - Slovak Academic Press, roč.~67, č.~4, s.~388-403. ISSN~0013-3035. 2019.
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