Decil 1/1/1993 12/31/2003 1/1/2004 5/1/2004 1/1/2007 1/1/2008

1 7.30% 8.35% 8.92% 8.72% 8.42% 8.74% 1.8

2 7.22% 8.15% 8.71% 8.48% 8.19% 8.50%
3 7.44% 8.16% 8.66% 8.44% 8.18% 8.43%
4 7.39% 7.97% 8.47% 8.24% 8.00% 8.24%
5 7.17% 7.61% 8.12% 7.99% 7.77% 8.00%
6 7.26% 7.64% 8.09% 7.89% 7.67% 7.82%
7 7.06% 7.37% 7.80% 7.61% 7.41% 7.52%
8 6.91% 7.15% 7.54% 7.40% 7.21% 7.28%
9 6.64% 6.81% 7.17% 7.02% 6.85% 6.92%
10 6.54% 6.60% 6.94% 6.75% 6.60% 6.67%

Decil 1/1/1993 12/31/2003 1/1/2004 5/1/2004 1/1/2007 1/1/2008

1 8.80% 10.41% 11.20% 10.91% 10.50% 10.90%
2 9.27% 10.52% 11.27% 11.04% 10.65% 11.06%
3 9.43% 10.58% 11.35% 11.05% 10.66% 10.98%
4 9.74% 10.68% 11.46% 11.19% 10.82% 11.14%
5 10.02% 10.86% 11.63% 11.39% 11.00% 11.33%
6 10.12% 10.82% 11.63% 11.41% 11.03% 11.25%
7 10.35% 11.03% 11.84% 11.56% 11.20% 11.37%
8 10.97% 11.54% 12.23% 11.92% 11.56% 11.68%
9 11.36% 11.54% 12.28% 12.01% 11.68% 11.80%
10 12.64% 12.67% 13.33% 12.82% 12.51% 12.64%

Table 1:
The Gini
coefficie
nts and
Thin-
Musgrav
e indices
of
effective
progressi
vity for
year
2003

Y před Y po dani Y před daní Y po dani Y po dani C před

daní 2003 5/22 2005 2005 5/19 2008 9/19 daní
2003 2003
 Gini 0.22 0.22 0.23 0.24 0.24 0.2
EP 1 0.99 0.99
0.24 0.24
0.24
0.24 0.23
0.23
0.23
0.22
Table 2: 0.22 0.22
The Gini 0.22 0.24
coefficie 0.21 0.24
nts and 0.21 0.23
Thin- 0.2 0.23
Musgrav 0.2 0.22
0.22
0.22
e indices 0.19 0.22
of Y před Y po dani Y před
0.21 Y po dani Y po dani Colu
effective daní 2003 2003 5/22 daní 0.21
2005 2005 5/19 2008 9/19 G
progressi
0.2
vity for
0.2
year
0.19
2005
Y před daní 2003 Y po dani 2003 Y pře
Y_before Y_after_200 C_before_2 C_after_2 5/22
_2005 5 005 005 0.22
Gini 0.23 0.24 0.21 0.21 0.22
EP 0.99 1 0.22
0.21
0.21
0.21
0.21
0.2
0.2
0.2
0.2
Table 1: 0.2 0.19
The Gini 0.19
coefficien 0.19
ts and C před daní 2003 C po dani 2003 C pře
Thin- 5/22
Musgrave
indices of
effective
progressi
vity for
year 2003
Y_before Y_after_2003 C_before_20 C_after_2
_2003 03 003
Gini 0.22 0.22 0.2 0.19
EP 1 1
Table 2:
The Gini
coefficien
ts and
Thin-
Musgrave
indices of
effective
progressi
vity for
year 2005
Y_before Y_after_2005 C_before_20 C_after_2
_2005 05 005
Gini 0.23 0.24 0.21 0.21
EP 0.99 1

Y před Y po MAX6 Y po 9/19 Y po 15 % C před daní C po MAX6 C po 9/19

daní 2005 2005
Gini 0.23 0.23 0.24 0.24 0.21 0.2 0.21
EP 1 0.99 0.99 1.01 1

C_before C_after_MA C_after_MA C_after_1 C_after_Ref

_2005 X6 X 5 orm
Gini 0.21 0.2 0.2 0.21 0.21
EP 1.01 1.01 1 1

Table 8:
The Gini
coefficien
ts and
Thin-
Musgrave
indices of
effective
progressi
vity for
simulated
VAT
rates
schemes
(annual
incidence
)
 Y_before Y_after_MA Y_after_MA Y_after_1 Y_after_Ref
_2005 X6 X 5 orm
Gini 0.23 0.23 0.23 0.24 0.24
EP 1 1 0.99 0.99

Table 9:
The Gini
coefficien
ts and
Thin-
Musgrave
indices of
effective
progressi
vity for
simulated
VAT
rates
schemes
(lifetime
incidence
)
C_before C_after_MA C_after_MA C_after_1 C_after_Ref
_2005 X6 X 5 orm
Gini 0.21 0.2 0.2 0.21 0.21
EP 1.01 1.01 1 1
 9.0% 1 0.05 1.04
8.8% 1.04
9.0%
8.5% 1.03
8.3% 8.8%
1.03
8.0% 1.03 8.5%
1/1/1993
7.8% 1.02 8.3%
12/31/2003
7.5% 1.02 8.0%
1/1/2004
7.3% 1.01 7.8%
5/1/2004
1.01

T/Y
7.0% 7.5%
1/1/2007
6.8% 1.01 1/1/2008
7.3%
6.5% 7.0%
6.3%
6.8%
6.0%
6.5%
Row 2 Row 3 Row 4 Row 5 Row 6 Row 7 Row 8 Row 9 Row Row
10 11 6.3%
6.0%
Celoživotní přístup Row 2 Row 3 Ro
14% d5 d9 c
13% 5 9 100
13% 0.05 0.09
12% 1.8

12%
11% 1/1/1993
T/C

11% 1/1/2004
1/1/2007
10%
1/1/2008
10%
9%
9%
8%
Row Row Row Row Row Row Row Row Row Row
17 18 19 20 21 22 23 24 25 26
C

C po C před C po C po dani
dani daní dani 9/19
2003 2005 2005
5/22 5/19
 0.19 0.21 0.21 0.21
1 1 1

0.24 0.24

0.24 0.24
0.21
0.23 0.21

0.2
0.22 0.19
0.22

Y po dani Y po dani Column C před C po dani C před C po dani

5 2005 5/19 2008 9/19 G daní 2003 2003 5/22 daní 2005 2005 5/19

daní 2003 Y po dani 2003 Y před daní 2005 Y po dani 2005 Y po dani 2008
5/22 5/19 9/19

0.21
0.21
0.21

0.2
0.19

daní 2003 C po dani 2003 C před daní 2005 C po dani 2005 C po dani 9/19
5/22 5/19
 0.24 0.24

0.24 0.24

0.24
0.24
C po 15 0.23
0.23
%
0.21 0.23
1 0.23 0.23
0.23
0.23
Y před daní 2005 Y po MAX6 Y po 9/19 Y po 15 %
0.23 0.21
0.2 0.21 0.21
0.2
0.18
0.15
0.13
0.1
0.08
0.05
0.03
0
C před daní 2005 C po MAX6 C po 9/19 C po 15 %
 Roční přístup k redistribuční analýze
9.0%
8.8%
8.5%
1/1/1993
8.3%
12/31/2003
8.0%
1/1/2004
7.8%
5/1/2004 1/1/1993
T/Y

7.5%
1/1/2007 1/1/2004
1/1/2008
7.3% 1/1/2007
7.0% 1/1/2008
6.8%
6.5%
w
6.3%
6.0%
Row 2 Row 3 Row 4 Row 5 Row 6 Row 7 Row 8 Row 9 Row Row
10 11
Y

1/1/1993
1/1/2004
1/1/2007
1/1/2008

Row
26
 0.24

Y po 15 %

0.21

C po 15 %