National Repository of Grey Literature 20 records found  1 - 10next  jump to record: Search took 0.00 seconds. 
Intellectual Property Protection for Startups: A Law and Economics Perspective
Vaverka, Tomáš ; Montag, Josef (advisor) ; Šoltés, Michal (referee)
Intellectual Property Protection for Startups: A Law and Economics Perspective Abstract This thesis examines the appropriability methods used by startups to appropriate returns from their innovation. The theoretical part of this work delves into the classical law and economics theory of intellectual property, scrutinizing the intricate balance between incentivizing innovation and enabling broader access to knowledge. It also examines critiques of the intellectual property system and explores alternative incentive mechanisms. Additionally, an analysis of the fundamental attributes of selected intellectual property rights is provided. This evaluation considers the legal frameworks of both the United States and the European Union, along with the corresponding theories in the field of law and economics. The subsequent literature review presents a comprehensive analysis of the existing body of knowledge based on empirical studies of appropriability methods used by startups. In the empirical part of this thesis, the results obtained from research conducted on the importance of appropriability strategies utilized by seventeen Czech software startups are presented. It becomes evident that these startups place significant emphasis on informal appropriability methods, notably leveraging complementary assets and first...
Work motivation effects of tax change proposals on employees
Kalíšková, Klára ; Münich, Daniel ; Šoltés, Michal
In this study, we analyse the impact of the changes to taxes and compulsory contributions for employees as proposed in the government's consolidation package unveiled in May 2023. We also look in detail at the impact of the restrictions on the low-income spouse allowance. While existing analyses focus primarily on quantifying redistributive effects and the impact on tax revenue, our analysis also looks at the transformation of incentives to work, i.e., incentives to work or not work and incentives to work more or less. We show how the proposal will change average, marginal and participation tax rates. While the average tax rate tells us about the tax burden on income and how much of the cost of labour is paid in taxes and levies, the other two indicators are related to the incentive to work. The marginal tax rate describes the incentive to work more or fewer hours, and the participation tax rate the incentive to participate in (or leave) the labour market. We thus provide an ex ante analysis of the expected effects of the government package on the tax rates of different groups of the population and their work motivation. Ex post analysis of the behavioural effects of this package, i.e. its impact on labour market participation or the number of hours worked, is naturally not possible before the actual implementation of the tax measures.
How to save the state budget and correct the shortcomings in revenue taxation? Modelling the impact of changes to the personal (employee) income tax
Prokop, D. ; Kalíšková, Klára ; Šoltés, Michal ; Münich, Daniel ; Ostrý, M.
The structural deficit of the state budget is partly made up of a shortfall in tax revenues of about CZK 150 billion from 2020 onwards. In order to stabilize public finances, in addition to spending reforms, the maximum of these tax losses must be recovered. However, revenue can be strengthened also in other ways than by taxing employees. An estimated CZK 70 to 115 billion can be raised through other types of taxes. The proposed changes to the personal income tax (PIT) must therefore balance the expected collection from other sources and respond to other specificities of the income tax set-up in the Czech Republic. These include, among others, the small progression and the existence of a number of discounts that cannot be fully used by people with lower incomes. This leads to a relatively high burden on low-income employees with limited collection of the PTI.
Analysis of Migration and Crime: Evidence from the Czech Republic
Kubů, Vít ; Šoltés, Michal (advisor) ; Pertold-Gebicka, Barbara (referee)
This bachelor's thesis studies the impact of the Ukrainian refugee wave in 2022 on the crime rate in the Czech Republic. There are many articles on the effect of migration on crime, but because migration waves differ in many circumstances (motives for migration, migrants' characteristics), it is necessary to examine each migration wave separately. To identify the effect, the thesis relies on geographical variations in migrants' destinations and on a Bartik shift- share instrument to address potential endogeneity concerns. Our findings show a small positive and statistically significant effect of the migration wave on the number of committed overall crimes, property crimes, violent crimes, and misdemeanors. When transformed to the crimes per capita, a more accurate measure of criminal activity, the effect remains statistically significant only for property and a total number of crimes, but the effect is again close enough to zero. Based on these results, it can be concluded that the Ukrainian refugee wave did not lead to a substantial increase in crime. JEL Classification C21, C26, K14, O15 Keywords migration, crime, refugees, regional distribution Title Analysis of Migration and Crime: Evidence from the Czech Republic Author's e-mail 20020339@fsv.cuni.cz Supervisor's e-mail mich.soltes@gmail.com
What the data says about generations X and Y: when our parents were as young as we are
Peňázová, Eva ; Šoltés, Michal
This study presents a unique comparison of the lives of generation Y (millennials, born in 1981–1996) and those of generation X (their parents, born in 1965–1980) at the same age, based on available statistics related to education levels, relationships, and relative earnings.\n
We’ve done the math: here’s what the abolition of super-gross wages, reductions in social security contributions and the introduction of tax holidays will really mean
Kalíšková, Klára ; Šoltés, Michal
In the past year, the Czech Republic has seen plenty of changes in how employment income is taxed. Tax legislation adopted in December 2020 and July 2021 will reduce public revenues in 2022 by about 116 billion CZK. In other words, in 2022 employees will pay less than half the income tax that they would have paid without these tax changes. Average tax rates have been reduced for all income groups, although low-income employees will gain a disproportionately small slice of this savings pie. Employees in the lowest income quintile will save 500 CZK per month on average, whereas those in the highest income quintile will save an average of 4,000 CZK each month. The newly adopted tax legislation has substantially increased the share of employees who pay zero or negative income tax (i.e. receive what is known as the child tax bonus). There is thus little room for any further income tax reduction, especially for taxpayers who claim tax relief for their children or low-earning spouse.
Consequences of inconvenient information: evidence from sentencing disparities
Šoltés, Michal
Inconvenient information about the performance of public institutions may undermine public trust. In an experiment, I test how information about sentencing disparities among judges in the Czech Republic affects respondents’ perception of the judicial system. I find no effect on respondents’ declared institutional trust and willingness to rely on the formal judicial system. Instead, the information marginally increased respondents’ policy involvement: They became more likely to: (i) sign a petition that invites politicians to address the underlying issue, and (ii) consider fairness of the judicial system a more important policy issue. The increased interest in the petition was driven by mothers, who are arguably more sensitive to the particular treatment information in the presented case of a failure to pay alimony.
Sentencing decisions around quantity thresholds: theory and experiment
Drápal, Jakub ; Šoltés, Michal
We study the implications of the structure of criminal codes on sentencing decisions. To limit sentencing disparities, criminal codes typically divide offenses into subsections with specific sentencing ranges. The classification into corresponding subsections often depends on exceeding a given quantity threshold, such as drug amount. We study the consequences of these quantity thresholds on sentencing decisions and argue that the threshold effect can be decomposed into two opposing mechanisms: the severity mechanism and the reference one. An experiment with Czech prosecutors shows that thresholds drive substantial increases in sentences, leading to sentencing disparities. We further introduce empirical measures of (in)justice and quantify the consequences of quantity thresholds on the probability of imposing a just sentence.
Essays in Applied Economics
Šoltés, Michal ; Matějka, Filip (advisor) ; Drago, Francesco Drago (referee) ; Engel, Christoph (referee)
In the first chapter, we study the role of political parties in the selection of candidates in Czech municipal elections. Using over 20,000 electoral slates, we document that political parties rank candidates on the slates according to their valence and intra-party value. Valence, measured by education level, captures the public value of the candidates, while intra-party value, measured by political donations and membership, represents the value of the candidate to the party. The patterns we observe are consistent with market mechanisms between candidates and party leaders where the party leaders benefit from the valence and intra-party value of candidates and offer slate positions (i.e. the probability of winning a mandate) in exchange. We show that candidates with high valence and those who possess more intra-party value are placed in better ranked positions, despite the fact that candidates with more intra-party value, conditional on observables, tend to receive relatively fewer votes than candidates with low intra-party value. We also show that as a party expects to hold more council seats, the share of their candidates with higher intra-party value increases. In the second chapter, we study the implications of a structure of the criminal justice system on sentencing decisions. To limit...
Lottery Premium in Video Gaming Environment
Karhánek, Tomáš ; Šoltés, Michal (advisor) ; Pertold-Gebicka, Barbara (referee)
Gambling, as well as many traditionally physical forms of entertainment, has become popular in a digital form. In the recent years it has found its way to video games. In the environment the gambling element is represented by so called loot box, virtual vessel containing random digital rewards that are in most cases purchasable strictly for real world currency. The writer hypothesizes an existence of a variable, lottery premium, that can help him well explain the decision making process of gambling participants in this environment. The author collects data from the loot box buyers to help him determine the other significant factors influencing the amount of money spent on loot boxes. Using OLS regression he estimates the size and direction of effects of mentioned variables as well as their significance. The lottery premium variable is determined as a significant in terms of the amount spent. Therefore, the author performs a second OLS regression to determine factors influencing size of the lottery premium. The significant variables influencing the amount spent are: age, participation in risk involving activities, searching for the odds of the loot boxes, amount of friends that purchase loot boxes as well, the value of the most expensive item ever received from the loot box, disposable income and...

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2 Šoltés, Miroslav
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