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Comparison of the tax burden of employees in the Czech Republic and in the United States of America
Buček, Jan ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The purpose of the master thesis is to compare the tax burden of employees in the Czech Republic and in the United States of America according to the legislation in 2016. The theoretical part is devoted to the description of tax systems, focusing on the taxation of income from employment. In the part United States I briefly mention the development of the tax system. The practical part consists of two chapters. The first one is focused on the calculation of the effective tax rate for taxpayers from selected types of households. The second one deals with global progressivity of the income tax. Equal income distribution in society is analyzed using the Lorenz curve and the Gini coefficient. The calculations indicate progressive tax effects both in the Czech Republic and in the United States with higher rate of tax progression and also higher inequality of income distribution in the United States. In the issue of effective rates of income tax is evident higher tax burden in the United States. Differences of total effective rates are decreasing between both countries.
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Comparison of the tax burden of employees in the Czech Republic and in Belgium
Hrubanová, Adéla ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The thesis analyzes and compares tax burden on employees in the Czech Republic and Belgium. The first part summarizes the tax systems of the two countries, and describes how to proceed in the calculation of their tax burden. The second part deals with the comparison of effective tax rates for different types of taxpayers. The third part discusses the tax progressivity in terms of local progressivity, which is measured by using provided intervals and determines for which income categories is the progressivity most important. Lorenz curve in the last part shows graphically global tax progressivity and redistribution of income in society. The Gini coefficient measures it. Final evaluation highlights the important ties between the two countries, compares with other countries of the European Union and its future development especially in the area of taxation of wages.
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Taxation of income from employment in the Czech Republic and in Germany
Malá, Hana ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The purpose of this master thesis is comparing the taxation of income of employees in the Czech Republic and Germany. The theoretical part is focused on describing the taxation of income of employees in both analyzed states. This part also includes an explanation of the social insurance system in both countries. The empirical part of thesis oncentrates on a comparison between the tax burden of Czech and German employees among various income groups and various taxpayer. The tax burden is then compared with the effective tax rate. The final section of this thesis compares values of redistribution indicators, such as indicators of interval and global progressivity (Lorenz curve, Gini coefficient.
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The Estimation of Probability of Default Using Logistic Regression
Chalupa, Tomáš ; Dlouhá, Zuzana (advisor) ; Formánek, Tomáš (referee)
The aim of this work is to develop a suitable model that estimates a probability of default of client's loan. As estimation method was used a logistic regression and a probit regression and two definitions of default, 60 and 90 days overdue. The work describes the method of construction, estimation and testing of scoring models and a structure of dataset, which was used in the practical part. Firstly, it was created a theoretical model that was later confronted with estimates. Estimated models were compared by described statistics as McFadden R^2, the ability to diversify was investigated by the Lorenz curve and by the Gini coefficient. It was found that the logistic and the probit regressions have almost the same results, and that 90 days is preferable definition of default than 60 days.
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Impact Analysis of income inequality to emigrate
Šimo, Dominik ; Brožová, Dagmar (advisor) ; Babin, Jan (referee)
The paper analyses relationship between emigration expressed as a number of emigrants per 1000 inhabitants and income inequality expressed by Gini coefficient. Hypothesis that higher income inequality leads to higher rate of emigration is tested. The papers include two models. I use ordinary least square method in the first one and fixed effect method in the second one. In both models I use panel data from 2005 to 2013. A difference between models is that in the first one I use countries of a former Eastern bloc such V4 countries, Baltics countries and Romania, and in the second model I use former Western bloc countries such West, South and North European countries. Negative effect of Gini coefficient on emigration was proved in the first model and positive effect on migration was proved in the second model which is in contrary to the mentioned literature.
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Comparison of the tax burden of employees in the Czech Republic and in Ireland
Křivanová, Jana ; Kubátová, Květa (advisor) ; Bušovský, Ladislav (referee)
The purpose of the thesis is to compare the taxation of the employee income in the Czech Republic and in Ireland with appropriate legislation of 2015. In theoretical part, I describe tax system of both states with an emphasis on taxation of income from employment. The theoretical part contains also a short summary of tax systems development. Practical part is divided into two different sections. First of them is focused on the calculation of effective tax rate for taxpayers in different types of households and the second one deals with the calculation of interval and global progressivity of tax in both countries, together with an analysis of income equality or inequality in society by using the Lorenz curve and the Gini coefficient. The calculations showed a progressive tax effects in both the Czech Republic and Ireland, with higher rate of tax progression and higher degree of income inequality in Ireland. From the perspective of effective income tax rates, higher tax burden is imposed in Ireland. The effective tax rate is on average 13.5 of percentage points higher than in the Czech Republic. This is also confirmed by the legal provision of the relevant tax legislation.
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Comparison of the tax burden of employees in the Czech Republic and in Austria
Krčmářová, Simona ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
This master´s thesis compares a taxation of employment in the Czech Republic and in Austria. The effective tax rate and the effective rate of the total burden employee analyzes the tax burden on emplyee for various types of taxpayers. The next chapter examines the interval progressivity of taxes in both states and it evaluates, for which taxpayers a degree of progressivity of the income tax is the most sensitive. Lorenz curve before and after taxation in the last chapter shows the distribution of income between employees and the impact of taxation in order to redistribute the income in society. Coefficients compiled from the Lorenz curve for the Czech Republic and Austria quantify the degree of income redistribution through a progressive income tax.
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Financial Situation of Households
Ševčík, Zdeněk ; Bína, Vladislav (advisor) ; Bartošová, Jitka (referee)
The aim of this work is to analyze and assess the financial situation of households in the Czech Republic in the period 2005 to 2009. The work also focuses on the assessment of the financial situation of households made up of unemployed and incomplete families with children. Additional analyses deal with the age aspect, municipality size and level of education of head of household. Then I will calculate the Gini coefficient and construct the Lorenz curve for the entire period 2005 - 2009 and regionally for year 2009.
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Effective taxation of labour in the Czech republic and Slovakia
Kohoutová, Kateřina ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
The aim of this thesis is to compare effective income tax rate in Czech and Slovak republic. After introduction follows chapter which describes the tax systems in both countries with focus on personal income tax and social insurance. The third chapter defines indicators of effective labour taxation which are used for international comparison. Chapter four is comparing effective labour taxation in Czech and Slovak republic based on indicators defined in previous chapter. The fifth chapter is analysing inequality of income distribution and influence of income tax on redistribution. The progressivity of personal income tax in Czech and Slovak republic is measured by interval and global progressivity method. The conclusion is summarizing the outcomes of the thesis and suggests improvements for Czech tax system.
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Trade openness and income inequality in Eastern Europe
Krčma, Matěj ; Němcová, Ingeborg (advisor) ; Klosová, Anna (referee)
The goal of the master thesis titled "Trade openness and income inequality in Eastern Europe" is to analyze the effects on income inequality changes in the population in the period of transformation from centrally planned economies to market economies in the last decade of the twentieth century. The first part of the thesis focuses on the development before the individual countries started to join the European Union. The subsequent liberalization in the early 21st century is evaluated in the second part of the thesis. The multiple regression analysis is used to estimate the effects. The data were provided by the World Bank for the period of from 1989 to 2014. The objective of the thesis is to enlighten the factors which are influencing the changes in income inequality.
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