03005ntm a22005177i 4500 000568395 CZ-PrVSE 20190720083859.0 m d cr n|||||||||| 190720s2019 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Očkajová, Paulína ISIS:127339 dis Elasticita daně z nemovitosti v České republice eng Elasticity of the Property Tax in the Czech Republic / Paulína Očkajová 2019 ?? stran : digital, PDF soubor Vedoucí práce: Libor Dušek Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Národohospodářská fakulta, 2019 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2019 The main motivation of this thesis is to investigate whether, as already claimed by early economists such as Ricardo, the property tax is indeed the ideal tax because of perfectly inelastic tax base. For this purpose, I estimate the revenue elasticity of the property tax with respect to tax rates in the Czech Republic using municipality-level data on property tax revenue, tax rates and municipality characteristics during the period of 2004 to 2017. The research design exploits a variation in tax rates across municipalities and years caused by a policy change in 2008 when municipalities obtained an option to multiply the final tax liability of taxpayers by a so-called local coefficient. Using difference-in-differences estimator, I find the total revenue elasticity to be 0.76, while theoretically it should be one under perfectly inelastic tax base. However, further analysis indicates that the less-than-one elasticity is primarily due to substantial exemptions rather than behavioural responses in the tax base. Způsob přístupu: Internet ekonomická analýza [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas local government local coefficient elasticity of property tax property taxation tax responsiveness Dušek, Libor mzk2006322818 ths Miklánek, Tomáš jo2017963853 opn Vysoká škola ekonomická v Praze. Národohospodářská fakulta kn20010709401 dgg https://insis.vse.cz/zp/66870/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/66870 Hlavní práce https://insis.vse.cz/zp/66870/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/66870/posudek/oponent/62561 Oponentura https://insis.vse.cz/zp/66870/podrobnosti dc:identifier NEPOSILAT VSKP vse66870 190614 66870