Series: IMF Working Papers
Author(s): Thomas Dalsgaard
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 March 2008
Keywords: Structural reform, marginal effective tax rates, flat tax, tax rates, taxation, effective tax rates, tax credits, personal income tax,
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...