Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/120445
Authors: 
Janský, Petr
Year of Publication: 
2014
Series/Report no.: 
IES Working Paper 25/2014
Abstract: 
Excise duties are an important source of government revenue and their rates change relatively often in the Czech Republic. Reforms of excise duties change the prices of goods, a change to which households respond by adjusting their expenditures. I use detailed Czech Statistical Office data and estimates of own- and cross-price and income elasticities for individual households to create a microeconomic simulation model that enables me to simulate the impact of changes in excise duties on households' demands. I show the distributional impact of current excise duties and then I simulate the impact of hypothetical increases of 10 per cent in each of them. I further simulate impact of certain approved or proposed changes in excise duties including the unsuccessful 2012 proposal to introduce an excise duty on wine.
Subjects: 
consumer behaviour
excise duties
tax reforms
households
JEL: 
D12
H20
H31
Document Type: 
Working Paper
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