The paper demonstrates how survey methods and retrospective questions can be put to effective use in the study of shadow-economy dynamics; specifically, the evolution of tax evasion in the Czech Republic. The authors measure the average individual's transition between the shadow and official...

Czech Abstract: Při posilování státní správy v boji proti daňovým únikům, při příslušných legislativních a organizačních změnách, není vhodné odhlížet od skutečnosti, že se tímto způsobem do rozhodování v daňovém právu stále více dostává množství...

An easy and popular method for measuring the size of the underground economy is to use macro-data such as money demand or electricity demand to infer what the legitimate economy needs, and then to attribute the remaining consumption to the underground economy. Such inferences rely 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...

Cílem èlánku je ukázat zmìny v redistribuci na úrovni domácností. V první èásti využíváme šetøení u obyvatelstva k analýze vývoje pøerozdìlování po roce 1989 a k analýze jeho faktorù. Ve druhé èásti se vìnujeme kontextu sociální struktury a na datech...

Daniel Bernoulli's explanation of Petersburg paradox is a special case of general Weber-Fechner's law for area of economy. Till now, this law used to be used outside the area of physics only very rarely. From social point of view, more attention should be payed to subjective perception of...

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...

Results of a survey concerning the importance of quality management of the educational process among high officials of Czech universities and colleges are summarized in this article. Three of possible methods of quality management in the educational process are described here: Standardization...

This paper presents the basics of the Transaction cost theory (TCT) and shows it's contribution to the Theory of the firm by the view of the new institutional economics. In the first part, author presents resources and presumptions of the TCT mainly by O. E. Williamson. The theory is based on...