Page 18 - IDEA Studie 7 2016 Dopad dani a davek na chudobu

Literatura
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Dušek, L., Kalíšková, K., & Münich, D. (2013). Distribution of Average, Marginal and Participation Tax Rates among Czech Taxpayers: Results from a TAXBEN Model. Czech Journal of Economics and Finance (Finance a Uver), 63(6), 474–504.
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Janský, P. (2014). Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic. Czech Journal of Economics and Finance, 64(3), 246–273.
Lustig, N., & Higgins, S. (2013). Commitment to Equity Assessment (CEQ): Estimating the Incidence of Social Spending, Subsidies and Taxes. Handbook. CEQ Working Paper No. Retrieved from OECD. (2011). Divided We Stand: Why Inequality Keeps Rising. Paris: OECD.
Sutherland, H., Taylor, R., & Gomulka, J. (2002). Combining Household Income and Expenditure Data in Policy Simulations. Review of Income and Wealth, 48(4), 517– 536. doi:10.1111/1475-4991.00066
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