Vliv zdanění a terciární školské politiky na příjmovou nerovnost -- ČR a OECD

The diploma thesis analyses an influence of personal income taxation and tertiary education on income inequality in OECD countries. The influence of taxation is analysed through measurement of tax progressivity that is subsequently compared to Gini coefficient before and after taxation. The influence of tertiary education is examined by correlation between selected criteria representing an access to tertiary education and primary figures of Gini coefficient. In the thesis, there were used data from OECD Statistics database, and for detailed analysis relating to the Czech Republic data from the Czech Statistical Bureau and the Czech Financial Authority were utilized as well. It was found out that income taxation is progressive and led to decrease of income inequality in all OECD countries, except to Switzerland where personal income tax had regressive impacts in analyzed period. Further it was proved that there is an evident rate of correlation between the access to and impacts of tertiary education and primary income inequality in OECD countries. The highest correlation was found out between a tuition fee and primary figures of Gini coefficient. That means the higher the tuition fee is, the higher the primary income inequality is.