Korean Abstract: 본 논문은 경제적 불평등이 정치적 의사결정과정을 통하여 환경정책과 재분배정책에 어떻게 영향을 미치는지를 분석하고 있다. 정치과정을 배제한 경제적 균형에서는 환경정책(배출세)의 도입이 미도입시와...

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 electricity, solid fuels and natural gas, with term of...

Znečistenie životného prostredia je v ekonomickej teórii hlavného prúdu interpretované pomocou teórie negatívnych externalít. Negatívna externalita vzniká, keď človek nenesie plne všetky náklady svojej činnosti a časť týchto nákladov prenáša na iných. Hospodársky subjekt...

Korean Abstract: 예금보험공사등의 증권거래세 면제에 대해서는 부실금융회사 정리 등과 같은 정부업무를 사실상 대행하는 공익적 성격을 고려해서 주권양도에 대해 조세혜택을 제공하는 것이 타당하다는 것이 일반적...

The European Commission is going to discuss a revision of Directive 2003/96/ EC, restructuring the Community framework for the taxation of energy products and electricity. The first proposals include a new energy taxation system, where the current energy tax is divided into two components - an...

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...

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...

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...

This paper is focused on the theory of optimal taxation applied to environmental regulation. The first part summarizes the current state of knowledge in this field, especially it concentrates on the so called double dividend hypothesis. The second part of the paper defines the concept of triple...

This paper summarizes recent experience with microsimulation models applied to analyze economic and environmental impacts of transportation scenarios. First, relevant international studies from the European and North American countries are reviewed. Then, the paper introduces a microeconomic...