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...

In this paper we study three crucial questions of economic decision-making: a) How are the people motivated in the choice of profession (career) and schools? This is also a decision that deals with the criteria for building the human capital of various specialisations. b) Can enterprises rely on...

V této práci odhadujeme determinanty meziregionální migrace obyvatelstva v České republice v letech 1992-2001. Přes zvyšující se disparity mezi regiony, míra migrace zůstává na relativně nízké úrovni a ekonomické faktory jako nezaměstnanost a mzda ovlivňují migraci pouze do...

The paper deals with one of the biggest problems currently faced by the Czech labour market: namely, a shortage of labour with regard to specialists who have completed tertiary education. The introduction stresses the importance of knowledge capital both in contemporary society and in a...

This paper is a survey of selected theoretical approaches to migration. It focuses on their practical application when creating new or adjusting existing migration policy concepts. The aim is to seek the possible leverages offering the possibility to influence migration flows not only by the...

The dramatically growing disproportion between the value of corporate assets and market valuation has resulted in a well-researched schism between strategic management and financial theory. Options theory provides a potent tool to resolve this issue. We propose a model which is consistent with...

This article deals with data evaluation of a part of survey in the Czech firms (N = 252). The main aims were flexibility of employment and forms of flexibility, employment of foreigners and ability of Czech employee's to compete at the European employment market. The next aim was organizational...

Czech Abstract: Cílem příspěvku je představení vybraného modelu, který vysvětluje mzdové rozdíly mezi muži a ženami. Model (Oaxaca-Blinderův rozklad) bude využit v dalším zkoumání tzv. genderové mzdové mezery (GPG) v České republice. V tomto slova smyslu je předkládaný...

Czech Abstract: Studie zkoumá výši genderové mzdové mezery (GPG) ve vybraném podniku s cílem zjistit, zda jsou ženy v daném podniku mzdově diskriminovány. K identifikaci nevysvětlené části genderové mzdové mezery jsou užity dvě metody: Oaxaca-Blinderův rozklad a metodu...