Alternative Models of Tax Assignment to Municipal Level

Authors

NĚMEC Daniel BAKOŠ Eduard

Year of publication 2016
Type Article in Proceedings
Conference Proceedings of the 21th International Conference. Theoretical and Practical Aspects of Public Finance 2016
MU Faculty or unit

Faculty of Economics and Administration

Citation
Web http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf
Field Management and administrative
Keywords tax sharing; tax revenues; local government; Gini coefficient
Description The paper identifies the factors which influence tax sharing in the Czech Republic. The determinants of tax sharing are described. We simulate the alternative models of tax sharing in the Czech Republic using the full sample of Czech municipalities between years 2010-2014. The impact of alternative parametrisation is evaluated using the Gini coefficients. The key determinants are population size, the number and size classes of municipalities and coefficient that adjusts multiple gradual transitions. We compare the different models of tax sharing and conclude that the main change in year 2013 (which came into force) contributes to equality of tax revenue sharing per capita.
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