Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges /

The paper provides an analysis and discussion of key structural implications of the 2007 and 2008 welfare and tax reforms in the Czech Republic. Based on a detailed micro-study of marginal and average effective tax rates for individuals at various points along the earnings curve, it concludes that w...

詳細記述

書誌詳細
第一著者: Dalsgaard, Thomas
フォーマット: 雑誌
言語:English
出版事項: Washington, D.C. : International Monetary Fund, 2008.
シリーズ:IMF Working Papers; Working Paper ; No. 2008/052
オンライン・アクセス:Full text available on IMF
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245 1 0 |a Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges /  |c Thomas Dalsgaard. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2008. 
300 |a 1 online resource (52 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a The paper provides an analysis and discussion of key structural implications of the 2007 and 2008 welfare and tax reforms in the Czech Republic. Based on a detailed micro-study of marginal and average effective tax rates for individuals at various points along the earnings curve, it concludes that while incentives to save and invest have improved, work incentives are being severely hampered by high marginal effective tax rates for low- and middle income individuals. The reforms also fail to address the most pressing fiscal concern: to put government finances on a sustainable path. 
538 |a Mode of access: Internet 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2008/052 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2008/052/001.2008.issue-052-en.xml  |z IMF e-Library