Incidence of the VAT Rates Harmonisation in the Czech Republic
[Dopad harmonizace sazeb DPH v ČR]
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DOI: 10.18267/j.aop.37
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References listed on IDEAS
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More about this item
Keywords
VAT; tax incidence; progressivity of taxation;All these keywords.
JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
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