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Korupce v ekonomické teorii (Corruption in Economic Theory)
Otáhal, Tomáš - 2014
theoretical section, historical evolution of agency theory and rent-seeking is explained. It is explained how both the agency … theory and rent-seeking understand the problem of corruption and the problems of suggested public policies deduced from both … theories. Precisely, it is argued that while the agency theory lacks the concrete explanation of the institutional environment …
Persistent link: https://www.econbiz.de/10014149114
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Na obranu dobývání renty (In Defence of Rent-Seeking)
Otáhal, Tomáš - 2014
English Abstract: Why is rent-seeking highly relevant for recent economic theory? In this paper, I argue that recent … criticism of rent seeking theory is not new and relevant. First, I explain the basis of rent seeking and the main contributions … to this theory. Then I explain the criticism of this approach, which attacks the static grounds of this theory stemming …
Persistent link: https://www.econbiz.de/10013059923
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Problém zastoupení v Nové institucionální ekonomii (The Agency Problem in New Institutional Economics)
Otáhal, Tomáš - 2014
concepts like the theory of firm, the theory of market process and the theory of property rights. The second section is …
Persistent link: https://www.econbiz.de/10014149260
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The Agency Problem in New Institutional Economics
Otáhal, Tomáš - In: Politická ekonomie 2009 (2009) 5, pp. 677-695
the theory of firm, the theory of market process and the theory of property rights. The second section is dedicated to the …
Persistent link: https://www.econbiz.de/10008545885
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Structure of production, intraindustry trade and their relevance for the optimum currency areas theory
Kollár, Miroslav - In: Politická ekonomie 2007 (2007) 5, pp. 603-624
similar countries. It treats this phenomenon from the point of view of the theory of structure of production, highlighting the … Menger, Eugen von Boehm-Bawerk and their followers of the so-called Austrian school of economics. Simple theory of production … structure theory for the analysis of intraindustry trade. We accordingly apply the concepts of the structure of production on …
Persistent link: https://www.econbiz.de/10005036701
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Entrepreneurship and Economic Development: What is the Difference Between Austrian and New Institutional Approaches?
Grochová, Ladislava; Otáhal, Tomáš - In: Politická ekonomie 2010 (2010) 5, pp. 623-640
What is the role of entrepreneurship in economic development from the perspective of neo-Austrian and new institutional economics and what is the difference between these approaches? Neo-Austrian economists claim that economic development is caused by entrepreneurial discovery. New institutional...
Persistent link: https://www.econbiz.de/10008752948
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Princip proporcionality a jeho uplatnění v daních - vybrané poznámky z jurisprudence a komparatistiky (Applying the Principle of Proportionality in Taxes - Selected Remarks of Juri...
Landgráf, Roman - 2016
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...
Persistent link: https://www.econbiz.de/10012977185
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Uplatňování extralegálních argumentů v daňovém právu - právní moralismus vers. legalismus v daňovém právu (Extralegal Argument in Tax Law : Moralism v. Legalism in Tax Law)...
Landgráf, Roman - 2016
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...
Persistent link: https://www.econbiz.de/10012977344
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Regression analysis of factors influencing corporate tax revenues in OECD countries
Kubátová, Květa; Říhová, Lucie - In: Politická ekonomie 2009 (2009) 4, pp. 451-470
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...
Persistent link: https://www.econbiz.de/10005049544
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Marginal effective tax rates on employees on czech and slovak labour market in the period of transformation
Pavel, Jan; Vítek, Leoš - In: Politická ekonomie 2005 (2005) 4, pp. 477-494
During the transition of the central planned economies to the market system unemployment has become one of the most serious problems. The article describes the current state of unemployment in the Czech Republic and Slovakia. Using models of marginal effective tax rates developed by the OECD we...
Persistent link: https://www.econbiz.de/10005036601