BAKOŠ, Eduard, Daniel NĚMEC and Petra DVOŘÁKOVÁ. Equality of the Czech Tax Assignment for Municipalities. Ekonomický časopis. SAP - Slovak Academic Press, 2019, vol. 67, No 4, p. 388-403. ISSN 0013-3035. |
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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 and Petra DVOŘÁKOVÁ. Equality of the Czech Tax Assignment for Municipalities. \textit{Ekonomický časopis}. SAP - Slovak Academic Press, 2019, vol.~67, No~4, p.~388-403. ISSN~0013-3035.
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