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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

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

Jak se přerozdělují příjmy? : Daně a dávky v letech 1989 - 1996

Večerník, Jiří - 1997

Persistent link: https://www.econbiz.de/10001450605

Prípadové štúdie zavedenia environmentálnych daní a environmentálnej daňovej reformy vo vybraných krajinách EÚ

Gálová, Lucia - In: Medzinarodne vztahy (Journal of International Relations) 6 (2008) 2, pp. 167-178

Napriek tomu, že v súčasnosti sa pozornosť vedeckej, ale aj širokej verejnosti obracia k finančnej kríze, problematika environmentálnych otázok a predovšetkým klimatických zmien je z dlhodobého hľadiska veľmi dôležitá. Autorka sa vo svojom príspevku zaoberá environmentálnymi...

Persistent link: https://www.econbiz.de/10008680444

Application of microsimulation models in passenger transport: results from the Czech republic and abroad

Brůhová-Foltýnová, Hana - In: Politická ekonomie 2009 (2009) 2, pp. 194-212

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...

Persistent link: https://www.econbiz.de/10008754952

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

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 …, we discuss national context of the investment incentives with regards to the rent-seeking behaviour of various interest …

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

Czech Social Security and Tax System and Their Impact on the Income Distribution

Jelínek, Tomáš; Schneider, Ondøej - In: Czech Journal of Economics and Finance (Finance a uver) 51 (2001) 12, pp. 639-657

Paper analyzes the Czech social security and tax system as their redistribution aspects are concerned. On a basis of individual data, authors find that social security programs are usually properly targeted but that the tax breaks favor richer households. A microanalysis of tax expenditures is...

Persistent link: https://www.econbiz.de/10008549753