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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

Současné a navrhované zdanění emisí CO2 v zemích Evropské Unie v oblasti energetiky

Zimmermannová, Jarmila - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 21 (2013) 2, pp. 40-54

Persistent link: https://www.econbiz.de/10010395817

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

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