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  • 标题:Effects of changes in the tax environment on the consumer demand for food
  • 本地全文:下载
  • 作者:Syrovátka P.
  • 期刊名称:Agricultural Economics
  • 印刷版ISSN:0139-570X
  • 电子版ISSN:1805-9295
  • 出版年度:2011
  • 卷号:57
  • 期号:7
  • 页码:350-355
  • 出版社:Czech Academy of Agricultural Sciences
  • 摘要:The article describes in detail and applies the methodological approach to the conditions of the Czech markets; such an approach may be used in quantifying changes in the volume of consumer demand for food if the VAT rate or the physical persons' income tax rate are changed. To define the percentage change in the consumer demand for food caused by changes in the VAT rate or in the physical persons' income tax rate, the differential-logarithmic model of the Marshallian demand function was applied: dQ/Q × 100 = ε ×
  • 关键词:demand for food; VAT; income tax; consumer demand dynamics; evaluation of changes in demand
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