This article focuses on common and different attributes of education and health from economic and social perspective. Education and health are not usually analyzed together so this could be considered to be an innovative approach. Article contains knowledge which reflects empirically known...

The paper focuses on a comparison of three different approaches that seek to explain the existence of public goods. First the mainstream Samuelson-Musgrave approach, based on the search for an objective nature of so-called pure public goods, is critically evaluated, especially with respect to...

The paper is dealing with the problem of relationship between the rate of competition and final prices in the public procurement. This issue is analysed on the sector of infrastructure buildings in the Czech Republic. The main goal of the paper is to verify the relevance of the hypothesis, that...

The paper is dealing with the problem of so called "municipal" firms. I define them as the firms, which are based on commercial law but are owned by municipalities. The municipal firms are often used for providing services in the Czech Republic. However, this type of firm is connected with a lot...

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...

The Czech tax system is undergoing radical transformation. Among the many forthcoming changes, several features can be identified, which alter the structure of tax asymmetries. This paper uses an option-based model of direct taxation to examine a controversial new thin-capitalization rule,...

If taxes are the same across countries and no tariffs are imposed on international trade, the optimal strategy of a multinational firm is to set transfer prices at marginal costs of its affiliated firms. But in reality we observe trade tariffs and tax differences among countries which lead...

The aim of the article is to investigate if there exists a systematic link between size of the firm, market concentration and R&D activity of firms. Three tentative results emerged from the regression analysis based on the firm balanced panel data 1998-2006. First it follows from a regression...

Stárnutí obyvatelstva se stalo v poslední době jedním z důležitých témat v mnoha rozvinutých zemích. Důchodové systémy a systémy financování zdravotnictví založené na solidaritě jsou výrazně citlivé na demografické změny související s klesající porodností a...