One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work incentives and infl uence the distribution of paid and unpaid work between men and women.

Using net replacement rates between net household income while out of work and in work, the authors investigate to what extent taxes and benefits may affect work incentives. They find that in 2006, net replacement rates are higher for low-income households and for households with children and a...

The first part of the paper discusses methodologies of measurement for the administrative and compliance costs of taxation. The next section analyzes the overall administrative costs of the Czech tax system. The results show that the overall administrative costs of the Czech tax system are...