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Family economics: Fertility rate and the pension motive
Bradáč, Michal ; Mlčoch, Lubomír (advisor) ; Votápková, Jana (referee)
This work focuses on importance of pension motive for havin children in developed countries. It starts with discussion of conditions, under which old age security hypothesis is likely to hold. It continues with overview of demographic trends in selected developed countries and stresses the negative impact of long term fertility decline on pension systems sustainability and performance. In the next part of this thesis we use cluster analysis to compare pension systems in developed countries and the way developed countries deal with lack of human capital. Special attention is paid to comparison of Scandinavian social welfare state model with Southern European welfare state model and with group of three Asian Tigers. Keywords: fertility, pension systems, family economics
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Don't pay taxes, save your money!
Bradáč, Michal ; Kemény, Irena (advisor) ; Gregor, Martin (referee)
Bachelor thesis "Don't Pay Taxes, Save Your Money!" focuses on the impact of the existence of tax havens on private and public sector. On the theoretical level, it shows the attractivity of tax havens for sufficiently large firms that can afford to pay costs of tax planning and profit manipulations. On the empirical level, it shows that tax havens are really the most successful jurisdictions in attracting foreign investors. In the end, two models of tax competition are introduced in order to describe the importance of tax competition for the whole economy. Keywords:Tax Haven, Tax Avoidance, Tax Competition
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Family economics: Fertility rate and the pension motive
Bradáč, Michal ; Mlčoch, Lubomír (advisor) ; Votápková, Jana (referee)
This work focuses on importance of pension motive for havin children in developed countries. It starts with discussion of conditions, under which old age security hypothesis is likely to hold. It continues with overview of demographic trends in selected developed countries and stresses the negative impact of long term fertility decline on pension systems sustainability and performance. In the next part of this thesis we use cluster analysis to compare pension systems in developed countries and the way developed countries deal with lack of human capital. Special attention is paid to comparison of Scandinavian social welfare state model with Southern European welfare state model and with group of three Asian Tigers. Keywords: fertility, pension systems, family economics
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Don't pay taxes, save your money!
Bradáč, Michal ; Kemény, Irena (advisor) ; Gregor, Martin (referee)
Bachelor thesis "Don't Pay Taxes, Save Your Money!" focuses on the impact of the existence of tax havens on private and public sector. On the theoretical level, it shows the attractivity of tax havens for sufficiently large firms that can afford to pay costs of tax planning and profit manipulations. On the empirical level, it shows that tax havens are really the most successful jurisdictions in attracting foreign investors. In the end, two models of tax competition are introduced in order to describe the importance of tax competition for the whole economy. Keywords:Tax Haven, Tax Avoidance, Tax Competition
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