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The penalty on risky personal income due to tax rate progression

Vlachý, Jan - In: Politická ekonomie 2007 (2007) 5, pp. 625-636

This paper analyzes the tax penalty on volatile personal income under progressive tax rates. The phenomenon may have an effect on long-term entrepreneurial decisions as well as risky occupational choice. An options-based model is used to estimate the expected effective rate due from tax-payers...

Persistent link: https://www.econbiz.de/10005036619

Hypotéza permanentního dùchodu a kupónová privatizace v ÈR

Hanousek, Jan; Tùma, Zdenìk - In: Czech Journal of Economics and Finance (Finance a uver) 52 (2002) 7-8, pp. 408-427

This paper uses a specific experiment — „voucher privatization“ in the former Czechoslovakia — to test the permanent income hypothesis of consumer behavior. Voucher privatization (the mass privatization of state-owned assets through publicly offered vouchers) led to an unexpected...

Persistent link: https://www.econbiz.de/10008549927

Pøerozdìlování pøíjmù danìmi a dávkami v ÈR: jeho promìny a reflexe po r. 1989 (plné znìní)

Veèerník, Jiøí - In: Czech Journal of Economics and Finance (Finance a uver) 52 (2002) 1, pp. 4-22

Cílem èlánku je ukázat zmìny v redistribuci na úrovni domácností. V první èásti využíváme šetøení u obyvatelstva k analýze vývoje pøerozdìlování po roce 1989 a k analýze jeho faktorù. Ve druhé èásti se vìnujeme kontextu sociální struktury a na datech...

Persistent link: https://www.econbiz.de/10008495713

Comparison of CO2 Taxation in European Union Member States

Zimmermannová, Jarmila; Korba, Karel - In: Acta Oeconomica Pragensia 2010 (2010) 3, pp. 30-48

for the taxation of energy products and electricity. The first proposals include a new energy taxation system, where the … theoretical concepts regarding environmental and CO2 taxation; then it concentrates on current national systems of CO2 taxation in … European Union Member States with a focus on the energy and transport sectors. After making an overview of CO2 taxation, the …

Persistent link: https://www.econbiz.de/10008500683

Teoretické aspekty rodovej priepasti v odmeňovaní

Svoreňová, Soňa - In: Almanach (Actual Issues in World Economics and Politics) 6 (2011) 1, pp. 143-154

Príspevok skúma teórie vysvetľujúce rodovú priepasť v odmeňovaní. Na základe teórii vysvetľuje ako súvisia rodové rozdiely v odmeňovaní s rodinou, t.j. či a ako sú muži a ženy ovplyvnení v pracovnom živote, keď majú rodinu. Vybrané zatriedenie rozdeľuje teórie na...

Persistent link: https://www.econbiz.de/10009395252

Petersburg paradox and equal taxation

Nečas, Jiří - In: Politická ekonomie 2006 (2006) 1, pp. 56-62

. Considering Weber-Fechner's law, I can receive a non-traditional view on so called equal taxation. …

Persistent link: https://www.econbiz.de/10005036593

The impact of taxation of electricity, natural gas and solid fuels on sectors of nace in the Czech Republic

Zimmermannová, Jarmila - In: Politická ekonomie 2009 (2009) 2, pp. 213-231

The Czech Republic has introduced new energy taxation in connection with implementation of the directive 2003/96/EC …, restructuring the Community framework for the taxation of energy products and electricity. New energy taxes are imposed on … taxation on sectors NACE in the Czech Republic, particularly on prices of production. I have created the simple short …

Persistent link: https://www.econbiz.de/10005258237

Incidence of the VAT Rates Harmonisation in the Czech Republic

Klazar, Stanislav; Slintáková, Barbora; Svátková, … - In: Acta Oeconomica Pragensia 2007 (2007) 1, pp. 45-56

This paper reports results of the research concerning incidence of the value added tax in the Czech Republic over the period 1993-2004. The aim of our research was to analyse the impact of the harmonisation of the VAT rates connected with the entry of the Czech Republic into the EU on the...

Persistent link: https://www.econbiz.de/10005036427

Political economics of investment incentives

Plojhar, Miroslav; Srholec, Martin - In: Politická ekonomie 2004 (2004) 4, pp. 451-466

The paper focuses on selective investment incentives, which are aimed primarily to attract foreign direct investment, in the context of the new EU Member States, namely the Czech Republic, Hungary, Poland and Slovakia. We discuss the issue within three closely related dimensions. We point to a...

Persistent link: https://www.econbiz.de/10005036621

A note on the optimal taxation theory

Foltýnová, Hana; Brůha, Jan - In: Politická ekonomie 2006 (2006) 3

This paper is focused on the theory of optimal taxation applied to environmental regulation. The first part summarizes …

Persistent link: https://www.econbiz.de/10005036633