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The consumption tax as a dichotomy: source of public budgets and instrument of harm reduction\n(discussion paper)
Novák, Vladimír ; Šoltés, Michal
The tax system is an essential economic policy instrument used to finance public budgets and influence the economic behavior of individuals, households, and companies. Different tax liabilities on certain forms of consumption (e.g., more ecological forms of transport, less harmful tobacco products) is in the public interest, if they incentivize consumers to replace more harmful forms of consumption with less harmful options. Such tax liability differentiation can result in harm reduction without reducing overall consumption levels. Tax differentiation based on the potential harm of the consumption needs to take into account the extent to which it will discourage existing consumers from the more harmful forms of consumption and the extent to which it will attract new consumers, who would otherwise not consume the product at all. Attempts to use excise taxation to finance public budgets and as an instrument to encourage consumers to adopt less harmful behaviors have been observed in many countries over the past decade.
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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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Endogenous Growth Model, Distance to Frontier, and Labour Market Institutions
Šoltés, Michal ; Baxa, Jaromír (advisor) ; Kopečná, Vědunka (referee)
This thesis studies the effect of generosity of unemployment insurance on economic growth. More generous unemployment insurance is argued to cause an increase in unemployment on the one hand and better job match quality on the other. Our model shows that in the developed countries, there may be some level of unemployment insurance which ensures that the productivity gain offsets the loss due to higher unemployment. On the contrary, in the developing countries, any level of unemployment insurance was revealed to harm economic growth. Moreover, we present strong evidence in favour of a positive effect of unemployment insurance on the aggregate productivity growth. Key words: Unemployment Insurance, Distance to Frontier, Endogenous Growth Model, Technology Growth, Economic Growth
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Regional Unemployment Analysis: Case of the Czech Republic
Šoltés, Michal ; Matějů, Jakub (advisor) ; Šopov, Daniel (referee)
In this thesis, I examine the development of regional unemployment in the Czech Republic in the past 2 decades. The statistics show that there are differentials among the regional unemployment rates. The differentials in the Czech Republic seem to be one of the highest in Europe. More importantly, the differentials appear to be persistent as the disparity is stationary and there are cointegrating vectors among the regional unemployment rates. One of the possible explanation could be the different processes of setting long-run equilibrium in regional unemployment rates. In some regions, the behaviour of unemployment is consistent with the NAIRU hypothesis, thus the long-run equilibrium is not affected by economic shocks. On the other hand, I also find regions in which the data support unemployment Hysteresis and path dependent equilibrium of unemployment rate. Moreover, most of the time, the distribution of unemployment over the regions appears to be symmetrical around its mean i.e. there is a comparable amount of regions with higher and lower unemployment rates. Powered by TCPDF (www.tcpdf.org)
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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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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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