. The theoretical problems, which are connected with the impact of taxation and tax incidence, are discussed in the second … part. The third part describes possibilities of analysing and modelling in the area of changes of tax system and tax rates …

each other’s tax policy. A mathematical model based on Haufler & Wooton (1999) assumes a monopolistic firm that considers a … fixed capital investment in one of two asymmetric countries as regards size, labor costs and corporate tax rate. We assume … that the trade between the two countries involves some transaction costs. The model calculates a sustainable corporate tax …

on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly … addresses factors influencing corporate income tax revenues is quite limited - in respect of number of papers as well as in … important factors having influence on corporate income tax revenues, including tax avoidance and debt financing. The results of …

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 …