Tax and welfare reforms in the Czech Republic : structural implications and challenges /

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Bibliographic Details
Author / Creator:Dalsgaard, Thomas, author.
Imprint:[Washington, D.C.?] : International Monetary Fund, ©2008.
Description:1 online resource (52 pages) : illustrations
Language:English
Series:IMF working paper, 2227-8885 ; WP/08/52
IMF working paper ; WP/08/52.
Subject:
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/12496671
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Other authors / contributors:International Monetary Fund. European Department.
ISBN:1283516918
9781283516914
1451913672
9781451913675
9781451869149
1451869142
Notes:Includes bibliographical references (pages 47-49).
Restrictions unspecified
Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2010.
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212
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Print version record.
Summary: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.
Other form:Print version: Dalsgaard, Thomas. Tax and welfare reforms in the Czech Republic. [Washington, D.C.?] : International Monetary Fund, ©2008
Standard no.:10.5089/9781451913675.001