Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic

Abstract Background The article evaluates the influence of type nominal personal income tax rate on its progressivity. This is examined in Czech Republic period 1993–2020. Between 1993 and 2007, was progressive, while from 2008 until end 2020, linear. Objectives paper aims to analyse if affects Methods/Approach uses analysis, synthesis, comparison regression analysis methods. progressiveness obligation indicator used evaluate degree Results In context progressivity, more progressive validity linear for taxpayers with incomes below average wage level. Conclusions Since has been force, government often mistakenly presented that innovations will ensure everyone pays same tax.