The thesis is focused on the analysis of the impact of income tax on individuals selected group of taxpayers. The aim is to evaluate the tax burden of taxpayers and tax progressivity of the income tax of individuals. The impact of the tax is measured at sixteen model situations, which have two main variables. The first variable is the amount of income the taxpayer. For the thesis are chosen four different level of monthly gross wages of the taxpayer. The second variable is the social situation of the household in which the taxpayer breadwinner. For this variable also identifies four different scenarios. Both variables are in different model situa-tions present in combination. Progressivity of the income tax is measured by the index of tax progressivity. This index reflects the progression of the tax in a particular point. The key finding from the work suggests that the impact of taxes on taxpayers is different ac-cording to the amount of the taxpayer's income. Level of income is a main element influencing the impact of taxes on the taxpayer. Burden of taxpayers with higher incomes are dispro-portionately higher than the burden of taxpayers with lower incomes. This is primarily due tax progressivity. When assessing the tax progressivity this phenomenon was confirmed. The results of the cal-culations of tax progressivity implies that the tax progressivity is much higher for taxpayers with lower incomes. At the level of the average income is low and gradually increase the amount of income also increases. Progressivity of the income tax was at work compared with progressivity in the groundbreaking years 2007 and 2012.

This thesis studies the relationship of income tax progressivity and output volatility. Using our dataset of 31 OECD countries and Bayesian model averaging (BMA) approach to address the model uncertainty issue, we find positive evidence that higher income tax progressivity leads to lower output volatility. This effect is robust to different prior specifications in BMA and to different tax progressivity measures, including our newly constructed measure which is based on the slope of the average tax curve. We also find a strong effect of tax progressivity on the consumption volatility and the volatility of hours worked which we see as the main channels for the reducing effect of tax progressivity on output volatility.

The goal of this thesis is to analyse the influence of income taxeson the inequality rate in the Czech Republic. The incometaxes in this paper include the person income tax, the health insuranceand the social security insurance. In the relevant period a significant change in the system of income tax was implemented. While the year 2007 was the last year when tax brackets, i.e. the concept of the progressive tax system, were used, since 2008 we encounter the so-called flat tax where the rate is set at 15%, i.e. the linear tax system. The first chapter of this paper looks into the possibilities of analysing the tax progressiveness in general. The presentation of the methods proceeds from the simplest to the more complicated ones. The second part sums up the results of several foregoing researches in this field. The third chapter deals with an analysis of gross monetary income of households and their tax burden. This analysis and the one carried out in the fourth chapter are based on data provided by the Czech Statistical Office. The fourth chapter of this thesis studies the development of tax progressivity in the relevant period. For this analysis four methods were chosen: the Lorenz 5 curve and the Gini coefficient,the Musgrave-Thin index, the Kakwani index and the Robin Hood index. From the results reached by these indexes can be concluded that the level of income tax progressivity in the Czech Republic is low.

This paper portrays the effect of the Irish income tax system on entrepreneurial activity in the country. The purpose of the report was to determine whether tax progressivity has a negative effect on entrepreneurial activity. In addition, the paper aims to determine whether the elevated progressivity of the Irish tax system is hampering the performance of start-up companies. In order to do this, an extensive literature review led to arguing for the over-progressivity of the Irish income tax system, which allowed to develop a hypothesis. This hypothesis was then tested through a quantitative study which aimed to analyse the influence of income tax progressivity on entrepreneurial activity. The study was based on data from fifteen European countries, and the findings displayed a negative relationship between tax progressivity and entrepreneurial activity. Finally, the study addresses the common concern of excessive taxation among Irish entrepreneurs.

The goal of this diploma thesis is to analyze the evolution of the tax progressivity of the personal income tax in the Czech Republic in 1993-2010. The first part focuses on the interpretation of personal income tax and definition of terms such as a taxpayer, a tax subject, a creation and a modification of a tax base, rates and options for tax liability adjustments. The second part deals with methods for measuring tax progressivity with key focus on global indicators. In the third part the analysis itself is carried out. I measure the tax progressivity of the personal income tax by selected indicators (the Musgrave-Thin index and the Kakwani index). The Household Budget Statistics published annually by the Czech Statistical Office serves as input data. According to the results of this paper, tax progressivity of the personal income tax in the Czech Republic is low, but with increasing tendency.

This master thesis deals personal income tax, its developments in the year 2007-2017. The thesis follows the development of personal income tax on change of tax burden of model taxpayers in the monitored period. To achieve the main goal of this thesis, the basic concepts of tax theory, the structure of personal income tax and its legislation´s adjustment are mentioned in the theoretical part. And also the possibilities of assessing the individual tax burden of this tax. In the practical part the model income of employee and self-employed, are adjusted to the tax base, including the calculation of the tax from this basis. In addition, the thesis examines the burden of taxpayers through and effective tax rate and methods of measurement progressivity by using the rate of tax progressivity. The conclusion summarizes the results and reasons for differences in the tax burden of employee and self-employed persons in the monitored period 2007-2017. It also evaluates the results of tax progressive analysis in 2007,2012 and 2017.

The purpose of the thesis is to compare the taxation of the employee income in the Czech Republic and in Ireland with appropriate legislation of 2015. In theoretical part, I describe tax system of both states with an emphasis on taxation of income from employment. The theoretical part contains also a short summary of tax systems development. Practical part is divided into two different sections. First of them is focused on the calculation of effective tax rate for taxpayers in different types of households and the second one deals with the calculation of interval and global progressivity of tax in both countries, together with an analysis of income equality or inequality in society by using the Lorenz curve and the Gini coefficient. The calculations showed a progressive tax effects in both the Czech Republic and Ireland, with higher rate of tax progression and higher degree of income inequality in Ireland. From the perspective of effective income tax rates, higher tax burden is imposed in Ireland. The effective tax rate is on average 13.5 of percentage points higher than in the Czech Republic. This is also confirmed by the legal provision of the relevant tax legislation.

State and local governments play an important role in financing and delivering public services in the United States. In 2008, state and local governments collected 57 percent of total federal, state, and local revenue (Urban Institute and Brookings Institution, Tax Policy Center, 2009). The decentralization of fiscal responsibility has enabled a high degree of variation in state and local tax structures to emerge. This dissertation presents two empirical studies that extend the positive literature on state and local tax policy. The extant literature contains evidence of a direct relationship between voter ideology and state and local tax progressivity. However, the measures of voter ideology that were used either did not capture differences in the intensity of voter liberalism across states, did not vary over time, or were beset with other limitations. This study uses the measure of average voter liberalism developed by Berry et al (1998). I find that average voter liberalism is significantly and positively-related to progressivity. However, the effect is small in magnitude. The ethnic congruence between the poor and the non-poor is positively-related to progressivity and the effects are economically significant. The degree of tension between ethnic groups, measured with an index of ethnic residential segregation, is significantly and inversely-related to progressivity. Both variables are statistically significant even with average voter liberalism held constant. It is possible that the ethnic demographic context reflects aspects of voters’ redistributive preferences that are not captured by measures of ideology. Researchers have found relationships between states’ tax exporting capacities and the tax structures they adopt. Chapter 4 is the first study to examine the relationship between state tax exporting capacities and the business sales taxes. I find that the effective sales tax rate that governments impose on business purchases is not significantly influenced by a state’s capacity to export business taxes. It is, however, significantly and positively affected by a state’s ability to export taxes on households through the deductibility of state and local taxes under the federal income tax. A decrease in this offset is predicted to lead to an increase in the effective business sales tax rate, ceteris paribus.

The purpose of the master thesis is to compare the tax burden of employees in the Czech Republic and in the United States of America according to the legislation in 2016. The theoretical part is devoted to the description of tax systems, focusing on the taxation of income from employment. In the part United States I briefly mention the development of the tax system. The practical part consists of two chapters. The first one is focused on the calculation of the effective tax rate for taxpayers from selected types of households. The second one deals with global progressivity of the income tax. Equal income distribution in society is analyzed using the Lorenz curve and the Gini coefficient. The calculations indicate progressive tax effects both in the Czech Republic and in the United States with higher rate of tax progression and also higher inequality of income distribution in the United States. In the issue of effective rates of income tax is evident higher tax burden in the United States. Differences of total effective rates are decreasing between both countries.

我國財政制度是否具有公平性往往是財政學者們注意的焦點，國內只單獨探討租稅面之文章非常多，而同時考慮整體財政收支制度文章較少，而且所採用的方法幾乎皆是「有效稅率」、「有效受益率」及「有效淨負擔率」。這些指標主要是判定財政制度是累進抑或累退，其較無法直接判定所得分配改善效果。因此本文最主要是透過租稅及公共支出歸宿假設將各類政府財政收支分攤至每一十分位家庭之所得，求出吉尼係數，利用比較吉尼係數大小來判斷我國財政制度是否會改善所得分配。利用18年資料作分析，以幫助我們更進一步地瞭解我國財政收支對所得重分配影響，所得出的結論和國內一些文章比較。首先在只考慮租稅面情況之下：直接稅具有改善所得分配效果，而間接稅反使所得分配更加惡化，整體賦稅制度具有所得重分配效果，但並非很顯著。其次再單獨考慮支出面情況下：首先對耗源性支出做家庭人口數調整，並將支出對家庭所得影響區分為三組，均顯示我國移轉性支出具有所得分配效果，而耗源性支出會使所得分配惡化，正的移轉性支出效果大於耗源性負效果，所以我國公共支出會使所得分配改善。再者，作整體考量，亦即同時探討租稅面與公共支出面之相互影響，其結果說明財政收支會改善所得重分配，而改善效果最主要來自於支出面而非租稅面。 第一章 緒論 第一節 研究動機與目的 第二節 研究方法與期間 第三節 研究限制 第四節 研究架構 第二章 文獻回顧 第一節 國外文獻 第二節 國內文獻 第三章 理論介紹 第一節 吉尼係數的概念 第二節 Suits Index 第三節 Kienzie Index 第四節 本章小結 第四章 實證程序與估計方法 第一節 預算歸宿之概念 第二節 資料來源限制與處理過程 第三節 所得之定義 第四節 租稅與支出分類 第五節 預算歸宿模型 第五章 實證結果與分析 第一節 賦稅制度對所得分配之影響 第二節 公共支出對所得重分配效果之影響 第三節 財政收支制度對所得重分配之影響 第六章 結論與未來發展