Intervalová a globální progresivita daně z příjmů z mezd v České republice a na Slovensku

Republic and Slovakia imposed on wages. It works with both the methods known from the
literature: the local method (interval) and global progressivity. The data source is the wage
statistics of the Statistical Offices and taxes are calculated fictitiously on the basis of law with
adoption of assumptions.
Results for interval progressivity in both countries show that while progressivity of the lowest
income taxpayers is higher, it decreases with increasing gross income. Personal income tax in
the Czech and Slovak Republics is observed as progressive in the entire range, even though the
statutory tax rate is linear.
The Lorenz curve shows that the distributions of gross wages in the Czech Republic and Slovakia
are of a similar nature. The values of the coefficient of interval progressivity and the coefficient
according to Musgrave and Thin (CR has a coefficient of 1.024 and SR of 1.037) show that personal
income tax is more progressive in Slovakia. Although Slovak personal income tax imposed on
wages is more progressive, post-tax incomes of employees are more equitably distributed in the
Czech Republic.