Abstract
The aim of the paper is to measure distributive impacts of the Czech tax policies. We conclude that the overall tax system is close to a flat tax system, that labour taxation is the most progressive component, and that the VAT on food and energies are the most regressive taxes.
While various sorting mechanisms leave the ranking of regressivity of tax-system components unchanged, they affect the magnitude of the two measures of inequality and tax progressivity. We use bootstrap to analyse robustness of our quantitative exercise with respect to data and conclude that there are only few changes in income inequality and tax progressivity over time that have been statistically significant.