Czech Republic: The effective personal income tax rate in the Czech Republic

• Autores: Jan Siroky, Anna Kovarova
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 10, 2008, págs. 547-548
• Idioma: inglés
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• Resumen

  • In this note, the authors consider the implications in respect of the effective tax rate (ETR) in the Czech Republic of the introduction of the flat personal income tax at a rate of 15%.