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...

This study is the second part of larger empirical work focused on the timing of European Monetary Union (EMU) accession and on the selection of a pre-accession exchange-rate regime. The tool of our empirical analysis used in both studies is a model simulation that benefits from a consistent...

Keynes foreword to the German edition of his General Theory is one of the causes of the association between his name and a total state. This paper looks into how justified the link between Keynes's theory and the Nazi German economic policy really is. The first part introduces Keynes's ideas on...

As regards the frequently mentioned risks connected with the EU entry, we feel that the analyzed macroeconomic data do not confi rm that these risks have materialized. The example of the Czech Republic, which joined the EU in 2004, conversely points to an improvement of most macroeconomic...

The initial point for the strategy formulation is the complete understanding of the environment. The understanding of these changes and the trends is crucial for the strategy creation. There are introduced results concerning the corporate strategy and the environment. 252 answer sheets were...

The article explains the way in which success-ability concept in understanding of resources of competitive advantages follows up with resource based view and core competencies conception. It defines how success-ability concept operates with the projection of necessity to distinguish the various...

To profile the strategy well require, above all other basic natural tasks, seeing the strategy as connected to other market actors behavior. Company coalition alignment is just not enough. We also have to take into account behavior of the competition. In our article we want to partly uncover...

Czech Abstract: Požadavek proporcionality se jako právní zásada rozšířil do významné části světa, a to především po druhé světové válce. Z evropského pohledu přitom bylo klíčové jeho uznání Soudním dvorem Evropské unie a Evropským soudem pro lidská práva. Tento...

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...

The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly addresses factors influencing corporate income tax revenues is...