The following essay is for examining cost of use of real estate in a portfolio of an exemplary housing company. Here, the data initially is assigned to individual cost elements and taking into age groups. Then determined using the data, the actual amount of operating costs (as part of the life...

Both the Ministry of Finance of the Czech Republic and the European Commission are going to impose new CO2 taxation. Within the scope of this news, it is interesting to focus on the current CO2 taxation in the European Union Member States. This article first presents some theoretical concepts...

In January 2008 the Czech Republic introduced the environmental taxation based on the directive 2003/96/EC, restructuring the Community framework for the taxation of energy products and electricity. Environmental taxes are imposed on electricity, solid fuels and natural gas. This paper discusses...

The article evaluates the distributional impacts of the value added tax changes in the Czech Republic using the Household Budget Survey, a representative sample of approximately 3000 households. It evaluates the impacts on the living standards both for the VAT reform that was actually approved...

Optimal policy design should maximize environmental benefits and minimize negative impacts of the environmental tax reform (ETR) on economy and society. Both researchers and policy makers are interested in potential impacts of ETR implementation as perceived by the relevant stakeholders....

The aim of the paper is to examine the progressivity of the pension security in the Czech Republic using an intragenerational longitudinal approach. Since there is no available Czech panel data we modelled pseudo-panel data on lifetime earnings of employees on the basis of real crosssectional...

Cet article se fonde sur une expérience de recherche-intervention conduite au sein de l’INRA et dont l’objectif était de concevoir et expérimenter une approche d’évaluation des impacts socio-économiques de la recherche. Fondée sur une conception de l’impact de la recherche comme...

Financial regulation is often framed as a question of economic efficiency. This paper, by contrast, puts the distributive implications of financial regulation center stage. We develop a model in which the financial sector benefits from risk-taking by earning greater expected returns. However,...

Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of both direct and indirect taxes. There are, however, limits on the amount of data that can be gathered by any one survey. With some exceptions, most notably the Living Costs and...

The direct benefits of infrastructure in developing countries can be large, but if new infrastructure induces in-migration, congestion of other local publicly provided goods may offset the direct benefits. Using the example of rural household electrification in South Africa, we demonstrate the...