The value of federal income-tax deductions, such as the home mortgage interest deduction (MID), varies across geographic regions. Taxpayers in regions with relatively high incomes, state and local income taxes, and housing costs are more likely to utilize deductions; that is, they are more likely to itemize, more likely to have a larger deduction conditional on itemizing, and more likely to get...

The Czech Republic has over the past decade carried out two waves of tax and benefit reforms. The first one took place in 2005–2006 during the left-wing government and the second one has been carried out in 2008 by the right-wing government. Using EUSILC data for selected types of households, the paper assesses changes in the distribution of gross incomes and effects of the changes in taxes and...