Aktuální články z ekonomie


MANDATORY CCCTB IMPLEMENTATION IN THE EUROZONE AND ITS IMPACT ON CORPORATE TAX REVENUES IN THE CZECH REPUBLIC

Danuše Nerudová, Veronika Solilová

There have been many attempts to coordinate the corporate taxation systems of EU Member States. First, in 1962, the European Commission suggested splitting the corporate tax rates and applying a different tax rate for retained and distributed profits. Furthermore, eight years later, the Temple report suggested the implementation of a classical system of corporate taxation in the EU Member States.
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CHANGES IN INDUSTRIAL STRUCTURE AND POTENTIAL: THE CASE OF LITHUANIA

Asta Saboniene

Every economy aspires to enlarge the share of high-tech industries in its industrial structure, considering this share as one of the main determinants of country’s economic development. Hence, the induction of high and medium-high technology industries through R&D support, stimulation of innovation activities and higher quality may help economies to avoid getting trapped in the low-tech specialization during the long term.
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DOES THE TAX RELIEF FOR HOMEOWNERSHIP HAVE EFFECT ON HOUSEHOLD MORTGAGE LEVERAGE?

Barbora Slintáková, Stanislav Klazar

Tax systems of developed countries contain provisions that give a preferred status to housing and homeownership. A significant relief is provided especially by the combination of non-taxation of imputed rental income and mortgage interest payment deductibility. Real user costs of owner-occupied housing are reduced (see Poterba & Sinai, 2008) and thus a bias in favour of the homeownership is created when households are encouraged to buy rather than to rent their dwellings.
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EFFECT OF MASS LAYOFFS ON HEALTH INSURANCE EXPENDITURES: THE CASE OF THE OSTRAVA REGION

Jiří Louda, Ondřej Vojáček, Markéta Pechholdová, Miroslav Barták

The study of connections between unemployment and its impacts on human health and economy has been the object of research since the US economic crisis in the 1920s (Brenner, 1967; Brenner, 1969; Kasl et al., 1968; Kasl & Cobb, 1970; Cobb, 1976). Evidence shows that loss of employment negatively affects not only health of individuals who have lost a job but also that of their partners and family members and reduces the life expectancy (Eliason & Storrie, 2009).
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MEASURMENET OF INFLATION FORECAST TARGETING. A PROPOSAL OF METHODOLOGICAL SOLUTION

Magdalena Szyszko

Modern monetary policy focuses on inflation expectations. It is consistent with modern monetary theory: new neoclassical synthesis (NNS). NNS gives the background of monetary transmission mechanism. New Keynesian Phillips Curve, IS curve (production equation) as well as central bank’s reaction function include economic agents’ expectations.
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