Rovná daň a zdanenie práce – česká a slovenská skúsenosť
Flat Tax and Labour Taxation – the Czech and Slovak Experience

Summary/Abstract: The paper looks at implications of introduction of flat tax in Slovakia in 2004 and the Czech Republic in 2008 from the point of view of labour taxation. The overall level of labour taxation decreased in both countries, but the distribution of gains was uneven between various income groups. Comparing the two countries after the reform, the absolute level of labour taxation is higher for most income groups in Slovakia. After the reform, the upper income brackets had an even bigger advantage in the overall labour taxation compared to the middle class. At the same time, neutrality of labour taxation vis-à-vis various legal forms of employment did not improve. On the contrary, differences in tax wedge at the same income level depending on the legal form of payment (employment, self-employment, limited liability company owned by 1 person) have increased.

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