apply this to the Czech taxation system. The Czech system seems to tax capital more proportionally than labor, which, as the …The paper deals with the theoretical and practical aspects of the taxation of labor and capital in the Czech Republic …. The authors show that if the low flexibility of Czech labor is taken into account, progressive taxation could stimulate a …

The article analyzes macroeconomic forecasts of tax revenue in the Czech Republic. Forecasts are tested for their … biases on data from Czech Republic from 1993 to 2003. The authors argue that Czech tax-revenue forecasts were highly biased … and the hypothesis of unbiasedness could not be rejected for most of Czech taxation, excluding consumption taxes. The best …

Paper analyzes the Czech social security and tax system as their redistribution aspects are concerned. On a basis of … individual data, authors find that social security programs are usually properly targeted but that the tax breaks favor richer … households. A microanalysis of tax expenditures is carried out as these expenditures are allocated to different households …

This paper discusses the tax system and its effect on individuals in the Czech Republic and offers some specific … priorities for reform should include: eliminating the present tax bias in favor of self-employed, substantially reducing the … system reliance on the personal income-tax system. …