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Netflow Data Application Interface
Šoltés, Miroslav ; Matoušek, Petr (referee) ; Podermański, Tomáš (advisor)
This diploma thesis deals with design and implementation of NetFlow data manipulation tool. It contains analysis of IP Flow network monitoring, description of nfdump tool and format of Netflow v9 records saved by nfdump. The focus of this application interface lies in effective manipulation with NetFlow records.
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NetFlow Data Manipulation Tool
Šoltés, Miroslav ; Podermański, Tomáš (referee) ; Grégr, Matěj (advisor)
This bachelor thesis deals with design and implementation of NetFlow data manipulation tool. It contains analysis of IP Flow network monitoring, description of nfdump tool and format of Netflow v9 records saved by nfdump. The focus of this work lies in effective manipulation with NetFlow records.
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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...
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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.
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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.
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Gender gap in reported childcare preferences among parents
Pertold, Filip ; Sinani, S. ; Šoltés, M.
The child penalty explains the majority of gender employment and wage gaps, however, less is known about the factors driving the child penalty itself. In this paper, we study the gender gap in childcare preferences as a potential factor that contributes to the child penalty. We surveyed Czech parents and elicited the minimal compensation they would require to stay home to care for a child. Mothers require less compensation for childcare than fathers. The estimated gender gap in childcare preferences is CZK 2,500 monthly, 7.6% of the median female wage, and cannot be explained by differences in labor market opportunities or prosocial motives to care for a family member. We further document widespread misperception of fathers’ preferences, as respondents incorrectly expect fathers to require less to care for a child than to care for an elderly parent.\n
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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
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Parental allowance increase and labour supply: evidence from a Czech reform
Grossmann, Jakub ; Pertold, Filip ; Šoltés, M.
We study the effect of a CZK 80,000 (36%) increase in parental allowance, a universal basic income-type benefit, on the labor supply of parents in the Czech Republic. Drawing a parental allowance does not preclude labor market activity, which allows us to study the income effect. After the reform, mothers substantially prolonged the average period they drew an allowance. The labor market participation of mothers of young children decreased by 6 percentage points (15%). The estimated effect corresponds to a non-labor income labor supply elasticity at the extensive margin of about -0.5. The effect is particularly strong among mothers with their first child (10 p.p. or 28%) and among university-educated mothers (16 p.p. or 36%). We observe a virtually identical reduction in hours worked. We found no effect on the labor supply of fathers.
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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.
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