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Modelling Impacts of the Ecological Tax Reform and Possible Ways of its Further Progress
Koderová, Alena ; Kubátová, Květa (advisor) ; Vítek, Leoš (referee) ; Široký, Jan (referee)
The main objective of the thesis is to identify appropriate approach to evaluation of impacts of the first phase of the ecological tax reform in the Czech Republic, its consequent adaption and application for the particular purpose. The input-output analysis has been found as the most convenient solution for such a sort of analysis. The analysis has been used for the evaluation of impacts on final production prices of each NACE sector resulting from introduction of new taxes on electricity, solid fuels, natural gas and some other kinds of gases in the Czech Republic. Because of unavailability of information about the final impact of taxes on particular objects in the economy, the analysis is conducted on the basis of five incidence assumptions about the impact of taxes on distributors and customers. While the aforementioned analysis is the essential chapter of the thesis, the work starts with a theoretical introduction related to optimal tax theories and theories about possible positive effects of environmental tax implementation. Additionally, energy tax implementation in the Czech Republic and in the European Union is mentioned. Furthermore, an important starting point in finding the most convenient model was to summarize various approaches to modelling energy tax impacts on the economy. Therefore, theoretical description of particular models is provided when history of the models, type of equations and dependences in the model are described. Moreover database requirements and possibilities to use the model for another purpose are discussed. The thesis also comprises of the analysis of pros and cons and additional important characteristics of relevant models together with the summary for which purpose was the particular model used in the Czech Republic. The introduction of energy tax in the Czech republic on the final production prices was proved to be unimportant and with only exceptions (namely the sector of production and distribution of electricity, natural gas and water) an increase in final production prices does not exceed 0,2 % and for a half of all the sectors the increase does not exceed 0,1 %.
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Microeconomic and Macroeconomic implications of Social Security Coordination in Europe
Tepperová, Jana ; Vančurová, Alena (advisor) ; Klazar, Stanislav (referee) ; Široký, Jan (referee)
The doctoral thesis focuses on international coordination of social security systems. It covers both theoretical and practical role of coordination and also brings relevant empirical evidence about impacts of social security coordination on international labour migration. The gravity migration model is used on panel data set for 30 European countries from 1998 to 2007 for empirical evidence. Presented results show positive effect of social security coordination on migration and confirms important role of coordination in European integration policy. Analysis of labour tax cost and how it is influenced by the coordination of social security is also proposed in the thesis. Different migration structures and its tax costs are analyzed for this purpose in 2003 and 2004, the year prior the CR joining the EU and the year after. The results of the analysis did not show any decline of the tax cost in all of the migration structures after the coordination of social security was applied in the CR.
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Structure and evolution of plant sex chromosomes: The use of BAC library
Kejnovský, Eduard ; Lengerová, Martina ; Hobza, Roman ; Široký, Jiří ; Vyskot, Boris
Sex chromosomes of plant species Silene latifolia are the ideal model for evolutionary biology studies because they represent early stages of X and Y chromosomes history. We used fluorescence in situ hybridization (FISH) with bacterial artificial chromosome (BAC) clones in studies of chromosome structure to demonstrate that a majority of genes are located in subtelomeric regions of all chromosomes. Our results also indicate the absence of accumulation of main classes of repetitive sequences - retroelements and centromeric tandem repeats - in non-recombining parts of the sex chromosomes.
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