Alternative Models of Tax Assignment to Municipal Level
| Autoři | |
|---|---|
| Rok publikování | 2016 |
| Druh | Článek ve sborníku |
| Konference | Proceedings of the 21th International Conference. Theoretical and Practical Aspects of Public Finance 2016 |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | tax sharing; tax revenues; local government; Gini coefficient |
| Popis | 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. |
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