Prepared for presentation at the Congress of the International Institute of Public Finance (IIPF) in Seville, Spain, 28-31 August 2000, for the session on the opportunity-equalizing effects of fiscal systems.University education is nowadays provided as public goods in the Czech Republic. Due to...

Most governments of the Central and East European countries adopted tax measures in the 1990s to support foreign direct investments. Such measures usually include 10-year tax holidays and exemption from import duties. They are mostly accompanied by grants for building infrastructure and creation...

Prepared for presentation at the Congress of the International Institute of Public Finance (IIPF) in Seville, Spain, 28–31 August 2000, for the session on the opportunity-equalising effects of fiscal systems. University education is nowadays provided as public goods in the Czech Republic. Due...

Public revenue forecasts should be accurate and unbiased, it means they should be the best estimates (in statistical view) of expected receipts. This paper analyzes the possible reasons for biased (overestimated or underestimated) tax revenue forecasts. Our modification of Danninger's...

This paper reports results of the research concerning incidence of the value added tax in the Czech Republic over the period 1993-2004. The aim of our research was to analyse the impact of the harmonisation of the VAT rates connected with the entry of the Czech Republic into the EU on the...

Most governments of the Central and East European countries adopted in 1990s tax measures for a support of foreign direct investments. Such measures usually include 10-year tax holidays and exemption from import duties. They are mostly accompanied by grants for building an infrastructure and...

Consumption taxes are traditional source of public revenue in the Czech Republic and have been the second largest source of leakage of households' finance in the last decade following the social security contributions. However there is a lack of the precise redistributional analyses of the...

The existing empirical studies examined the impact of different variables, such as common language, economic, cultural and geographical factors, on migration. However, none of the studies deals with the social security systems including their coordination as a relevant explanatory factor. The...

The aim of the paper was to analyze some behavioral effects, especially the effect of “hidden” tax, the “preference of progressivity” effect and some kind of “preference of short period incidence” effects of citizen. The effects predict the citizens will prefer hidden taxes to direct...

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...