The article deals with the estimation of a tax gap incurred by devastation of a tax base and concentrates on undervaluation of incomes from an independent activity. The distortion rate was estimated by means of database data from national accounts; the database is internationally comparable. The...

Common belief is that consumption taxes are regressive. That is true if annual income is considered as a potential to consume or as a measure of taxpayer’s well-being. However, there are both theoretical and empirical evidence that e.g. the VAT could be proportional or even progressive if the...

Prepared for presentation at the Congress of the International Institute of Public Finance (IIPF) in Seville, Spain, 28-31 August 2000, for the session on the opportunity-equalizing effects of fiscal systems.University education is nowadays provided as public goods in the Czech Republic. Due to...