This paper analyzes the tax penalty on volatile personal income under progressive tax rates. The phenomenon may have an … estimate the expected effective rate due from tax-payers at different income levels and volatilities under the current Czech … tax code. A severe impact on below-average earners due to the mandatory minimum tax-base regulation has been demonstrated …

významnou determinantu jejich nabídky. Empirie pak naznačuje, že globální soutěž o FDI probíhá spíše podle modelu optimální …