| Autor: |
doc. Petr Janský Ph.D.,
|
| Typ: |
IES Working Papers |
| Rok: |
2014 |
| Číslo: |
25 |
| ISSN / ISBN: |
|
| Publikováno v: |
IES Working Papers 25/2014 |
| Místo vydání: |
Prague |
| Klíčová slova: |
consumer behaviour, excise duties, tax reforms, households |
| JEL kódy: |
D12, H20, H31 |
| Citace: |
Janský P. (2014). “Impact of Changes in Excise Duties on Households in the Czech Republic” IES Working Paper 25/2014. IES FSV. Charles University. |
| Granty: |
GAČR 403/10/1235 (2010-2014) Institucionální reakce na selhání finančních trhů
|
| Abstrakt: |
Excise duties are an important source of government revenue and their rates change relatively often in the Czech Republic. Reforms of excise duties change the prices of goods, a change to which households respond by adjusting their expenditures. I use detailed Czech Statistical Office data and estimates of own- and cross-price and income elasticities for individual households to create a microeconomic simulation model that enables me to simulate the impact of changes in excise duties on households’ demands. I show the distributional impact of current excise duties and then I simulate the impact of hypothetical increases of 10 per cent in each of them. I further simulate impact of certain approved or proposed changes in excise duties including the unsuccessful 2012 proposal to introduce an excise duty on wine. |
| Ke stažení: |
wp_2014_25_Jansky
|
