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The consequences of the postponed abolishment of super gross wages
Kalíšková, Klára ; Šoltés, Michal
There have already been a number of attempts to abolish the concept of super gross wages\nused for personal income tax purposes since 2008. The most recent proposal to abolish super\ngross wages and introduce a progressive tax system was put forward in February 2018 as part\nof a tax package suggested by the Czech Ministry of Finance and subsequently appeared in the\ncurrent government’s policy statement. By August 2018 this intention had disappeared from\nthe government’s legislative package, but we can expect this amendment to be brought back\nto the table in the future.
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The low-skilled in the Czech Republic
Bičáková, Alena ; Kalíšková, Klára
This study provides evidence on the characteristics, labor market conditions, and labor market\noutcomes of the low-skilled in the Czech Republic. It considers the most relevant policies to\nensure the long-term inclusion of the low-skilled in the labor market. We use the standard\ndefinition of the low-skilled as those individuals with primary or lower-secondary education.
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Impact of regulation of gambling on criminality in Jablonec nad Nisou between 2014-2016
Veselý, Vladislav ; Kalíšková, Klára (advisor) ; Dušek, Libor (referee)
In January 2015, a zero gambling tolerance came into force in Jablonec nad Nisou, which prohibited casinos and playrooms. It is generally assumed that gambling increases criminality, but the effect in the Czech Republic has not been quantified yet. Based on the regression analysis of monthly data from 2013-2016 this work examines the hypothesis of the existence of a negative relationship between gambling regulation and crime by using the difference in differences method. The town of Semily was used as a control group. This hypothesis is confirmed based on the used model - the regulation of gambling in Jablonec nad Nisou is associated with the average monthly decrease of the total crime rate by 0.3622 crimes per 1000 inhabitants (16% decrease) and the average monthly decrease of the property crime rate by 0,3871 crimes per 1000 inhabitants (30% decrease).
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IDEA for the 2017 elections. Support of families with children: taxes, benefits and public services
Kalíšková, Klára
Expenditures on family policy (benefits, tax breaks and public services) in the Czech Republic are slightly higher than average compared with other EU states, in relation to GDP. However, support for families with children is primarily provided in the form of tax breaks, whereas there is little support in the form of childcare services. The direct tax system (income taxes and insurance contributions) is very supportive of families with children and only one wage-earner. The level of redistribution from single childless earners to married couples with children and only one wage-earner is the third highest in the EU. Support in the form of benefits is strongly concentrated on families with very young children, regardless of their income level. Only 38% of expenditures on social benefits are paid to families at risk of income poverty. \n\n\n
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Essays on Public Policies and Female Labor Supply
Kalíšková, Klára ; Pokorná Bičáková, Alena (advisor) ; Blundell, Richard (referee) ; Molina, José Alberto (referee)
In the first chapter of this work, I study the impact of joint taxation of married couples on married couples' labor supply. While joint taxation is fairly widespread across European countries, evidence of its labor supply effects is scarce due to a lack of recent policy changes in family taxation. This chapter makes use of the introduction of joint taxation in the Czech Republic in 2005 to estimate its effect on married couples' labor supply. Results based on difference-in- differences and on triple differences with several alternative control groups suggest that the introduction of joint taxation led to a decline of about 3 percentage points in the employment rate of married women with children. Participation declines are twice as large when the tax work disincentives are highest - among women with tertiary-educated husbands. The introduction of joint taxation did not affect the employment probability of married men with children. The second chapter contributes to the literature on female labor supply responsiveness by measuring the effect of tax-benefit policies on female labor supply based on a broad sample of 26 European countries in 2005-2010. The tax-benefit microsimulation model EUROMOD is used to calculate a measure of work incentives at the extensive margin - the participation tax rate,...
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Kalíšková, Klára ; Flek, Vladislav (advisor) ; Fialová, Kamila (referee)
Active labour market policy is a widely used labour market intervention, which should increase the efficiency of labour market and help increase regular employment. However, its real impacts on labour market conditions are ambiguous. Although the literature concerning effectiveness of active labour market policy (ALMP) measures is extensive, there is no conclusive evidence regarding which ALMP measures are efficient and to what extent. The effectiveness of active labour market policy depends on many circumstances including characteristics of a given measure and conditions in a corresponding labour market. Therefore, decisions regarding implementation of ALMP measures should be based on high- quality and systematic evaluation of impacts of these measures in the given labour market. In the Czech Republic there is no regular system of active labour market policy evaluation, but the need for evaluation is even more urgent in the current economic crisis. The thesis offers both theoretical and empirical analysis of the active labour market policy effectiveness. Theoretical analysis introduces a comprehensive labour market model, which is grounded in the findings of existing literature and enables us to identify possible macroeconomic effects of ALMP measures on aggregate labour market situation. Second...
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