Should the average tax rate be marginalized?
Feldman, N. E.; Katuščák, Peter
2006 - English
Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economic decisions. However, complexity of the personal income tax system implies that taxpayers may incorrectly perceive true marginal prices and incentives. Ekonomická teorie předpokládá, že daňoví poplatníci při rozhodovaní používají skutečnou marginální daňovou sazbu. Avšak pro komplexnost daňového systému je možné, že daňoví poplatníci vnímají nesprávně skutečné marginální ceny.
Keywords:
average tax; labor supply
Available at various institutes of the ASCR
Should the average tax rate be marginalized?
Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economic decisions. However, complexity of the personal income tax system implies that taxpayers may ...
Corporate philanthropy in the Czech and Slovak Republics
Svítková, Katarína
2006 - English
This study explores the characteristics of corporate charitable behavior in the Czech Republic and Slovakia. It is the first quantitative study for transition economies, analyzing data from surveys for 577 and 162 firms over three (2001-2003) and five (2001-2005) years in the Czech Republic, and for 152 firms over four years (2001-2004) in Slovakia, and the first study that distinguishes different channels of support, namely, sponsoring and giving. Tato studie se zabývá charakteristikou charitativního chování firem v České a Slovenské republice. Je to první kvantitativní studie v tranzitivních ekonomikách, která analyzuje data z průzkumů 577 a 162 firem v letech 2001-2003 a 2001-2005 v ČR a 152 firem na Slovensku v letech 2001-2004. Je to první studie, která rozlišuje různé způsoby podpory, konkrétně sponzorství a dárcovství.
Keywords:
corporate philanthropy; charitable behavior; tax legislation
Available at various institutes of the ASCR
Corporate philanthropy in the Czech and Slovak Republics
This study explores the characteristics of corporate charitable behavior in the Czech Republic and Slovakia. It is the first quantitative study for transition economies, analyzing data from surveys ...
Origin and concentration: corporate ownership, control and performance
Hanousek, J.; Kočenda, E.; Švejnar, Jan
2006 - English
We analyze the effects of different types and concentration of ownership on performance using a population of firms in a model transition economy after mass privatization. Overall, our results suggest that the expectations and earlier findings of positive effects of privatization on performance were premature, with the effects of many types of ownership being indistinguishable from that of state ownership. V tomto článku analyzujeme vliv různých typů a koncentrace vlastnictví na výkonnost podniků privatizovaných ve velké privatizaci. Celkově naše výsledky ukazují, že kladný vliv privatizace a následného soukromého vlastnictví na výkonnost podniků nejsou tak jednoznačné jak ukazovaly dřívější práce v této oblasti.
Keywords:
ownership; performance; privatization
Available at various institutes of the ASCR
Origin and concentration: corporate ownership, control and performance
We analyze the effects of different types and concentration of ownership on performance using a population of firms in a model transition economy after mass privatization. Overall, our results suggest ...
The experimental measure of capital services: first results
Hájková, Dana
2006 - English
The article presents the construction of an experimental measure of capital services to correctly reflect the capital input into the production function for the Czech economy. Článek prezentuje konstrukci experimentálního měřítka kapitálových služeb, aby správně odráželo kapitálový vstup do výrobní funkce v české ekonomice.
Keywords:
capital services; production
Available at various institutes of the ASCR
The experimental measure of capital services: first results
The article presents the construction of an experimental measure of capital services to correctly reflect the capital input into the production function for the Czech economy....
Sufficient conditions and necessary conditions for .delta.-stability
Bogomolova, Anna; Kolyuzhnov, Dmitri
2006 - English
We provide sufficient conditions and necessary conditions for stability of an economy under structurally heterogeneous mixed recursive least squares/stochastic gradient learning of agents with possibly different degrees of inertia. Uvádíme postačující a nutné podmínky pro stabilitu ekonomiky pro strukturně heterogenní smíšeně rekurzivní učení na základě nejmenších čtverců/stochastického gradientu s agenty, kteří můžou mít různé stupně setrvačnosti.
Keywords:
adaptive learning; stability of equilibrium; heterogenous agents
Available at various institutes of the ASCR
Sufficient conditions and necessary conditions for .delta.-stability
We provide sufficient conditions and necessary conditions for stability of an economy under structurally heterogeneous mixed recursive least squares/stochastic gradient learning of agents with ...
State subsidies and competitiveness of Czech manufacturing industries
Paneš, P.; Zemplinerová, Alena
2006 - English
This paper attempts to contribute to the analysis of links between state aid and competitiveness of manufacturing industries during 1998-2002. Článek přispívá k analýze vztahů mezi státní pomocí a konkurenceschopností zpracovatelského průmyslu v letech 1998 - 2002.
Keywords:
competitiveness; manufacturing industry; state aid
Available at various institutes of the ASCR
State subsidies and competitiveness of Czech manufacturing industries
This paper attempts to contribute to the analysis of links between state aid and competitiveness of manufacturing industries during 1998-2002....
Development of eco-industry in the Czech Republic
Tošovská, Eva; Ritschelová, I.
2005 - English
The focus of the conference was on summarizing the theoretical and practical experience gained by participants in their environmental accounting and sustainable development indicators work at both - the macro and micro - levels. Konference byla zaměřena na sumarizaci teoretických a praktických zkušeností nabytých účastníky v oblasti environmentálního účetnictví a ukazatelích udržitelného rozvoje jak na mikro tak makro úrovni.
Keywords:
environmental accounting; sustainable development indicators
Available at various institutes of the ASCR
Development of eco-industry in the Czech Republic
The focus of the conference was on summarizing the theoretical and practical experience gained by participants in their environmental accounting and sustainable development indicators work at both - ...
Methodological problems connected with "eco-industry" identification
Ritschelová, I.; Tošovská, Eva
2005 - English
The aim of the paper is to characterise the development of the general methodological approach of the EU and the OECD to the identification of the eco-industry. Cílem práce je charakterizovat vývoj obecného metodologického přístupu EU a OECD k identifikaci eko-průmyslu.
Keywords:
environmental industry; eco-industry; sustainable development
Fulltext is available at external website.
Methodological problems connected with "eco-industry" identification
The aim of the paper is to characterise the development of the general methodological approach of the EU and the OECD to the identification of the eco-industry....
Survey of Czech "household willingness to pay" for air and drinking water quality improvement and its limitations
Tošovská, Eva
2004 - English
The main objective of this paper is to brieflypresent the Czech households' "willingness to pay" for air and drinking water quality improvement. Hlavním cílem této studie je stručná prezentace domácností a jejich ochoty platit za zlepšení kvality vzduch a pitné vody.
Keywords:
contingent valuation; air quality; drinking water quality
Available at various institutes of the ASCR
Survey of Czech "household willingness to pay" for air and drinking water quality improvement and its limitations
The main objective of this paper is to brieflypresent the Czech households' "willingness to pay" for air and drinking water quality improvement....
"Environmental activities" and "environmental goods" - the building blocks of the EPEA
Tošovská, Eva
2004 - English
The aim of my presentation is to summarize the main methodological obstacles connected with the identification and classification of environmental activities and environmental goods. Cílem prezentace je shrnutí hlavních metodologických potíží spojených s identifikací a klasifikací environmentálních aktivit a environmentálního zboží.
Keywords:
environmental accounting
Available at various institutes of the ASCR
"Environmental activities" and "environmental goods" - the building blocks of the EPEA
The aim of my presentation is to summarize the main methodological obstacles connected with the identification and classification of environmental activities and environmental goods....
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