This paper analyzes the tax penalty on volatile personal income under progressive tax rates. The phenomenon may have an … estimate the expected effective rate due from tax-payers at different income levels and volatilities under the current Czech … peaking just below the official income statistics mean. The effect is more pronounced than under the former parameters of the …

system reliance on the personal income-tax system. …

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 …

three major taxes in the Czech Republic in 2008: personal income tax, corporation tax and value added tax. Unlike in many …

income premium enjoyed by households with higher initial wealth endowment end eliminating deadweight detriments to efficiency … caused by unequal household budget constraints. The counterargument is based on game-theoretical model developed in Bowles …

The paper deals with the theoretical and practical aspects of the taxation of labor and capital in the Czech Republic …. The authors show that if the low flexibility of Czech labor is taken into account, progressive taxation could stimulate a … apply this to the Czech taxation system. The Czech system seems to tax capital more proportionally than labor, which, as the …

allocation efficiency. Two models are analyzed: one in which postponing of grant funds to the next budget period is not allowed …

The article describes the system of state social support vis-?-vis personal income tax. The author shows that both …