Almost all of us sometimes voluntarily give up some scarce resources to make someone else better. Not only the amount of resources used for such purposes, but also other wider concerns (implications for private and government sector) have drawn the attention of economists in recent decades. In...

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 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...

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...

Príspevok skúma teórie vysvetľujúce rodovú priepasť v odmeňovaní. Na základe teórii vysvetľuje ako súvisia rodové rozdiely v odmeňovaní s rodinou, t.j. či a ako sú muži a ženy ovplyvnení v pracovnom živote, keď majú rodinu. Vybrané zatriedenie rozdeľuje teórie na...

This paper uses a specific experiment — „voucher privatization“ in the former Czechoslovakia — to test the permanent income hypothesis of consumer behavior. Voucher privatization (the mass privatization of state-owned assets through publicly offered vouchers) led to an unexpected...