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Autor:innen: 
Erscheinungsjahr: 
2014
Schriftenreihe/Nr.: 
IES Working Paper No. 25/2014
Verlag: 
Charles University in Prague, Institute of Economic Studies (IES), Prague
Zusammenfassung: 
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.
Schlagwörter: 
consumer behaviour
excise duties
tax reforms
households
JEL: 
D12
H20
H31
Dokumentart: 
Working Paper

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