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Preparing for the eight-year gymnasium: the great pupil steeplechase
Federičová, Miroslava ; Münich, Daniel
Nearly 20% of all fifth-year pupils apply for entry to eight-year gymnasium, but fewer than half of them are successful. The vast majority apply on the basis of their own and their parents‘ joint interests. Preparation for the entry exams is a burden both for the children and their parents, whether in the form of lost free time, or in terms of financial outlayings for tutoring, preparatory courses and practice tests. Nearly 85% of those enrolled to take the entry examinations dedicate time weekly to their preparation, and each day sees almost one in two of these pupils busy with preparation. Intensive preparation vastly increases the likelihood of acceptance for the lowerachieving half of candidates. For the higher-achieving half, intensive preparation is rather an insurance measure, to ensure that the very hard-working candidates from the lower half will not overtake them. There are many indications that intensive extra-curricular study in preparation for the entry examinations for eight-year gymnasium significantly improves pupils‘ knowledge and skills. In this, will power, perseverance, ambition, rigour and pressure from the parents play a significant role.
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The impact of divorce on retirement income
Šatava, Jiří
Divorce has a considerable impact on the level of income of divorced men and women in retirement. Our analysis shows that divorced women lose an average monthly income in retirement corresponding to 7.1% of their monthly retirement pension. Conversely, men gain monthly retirement income at an average of 2.9% of their monthly retirement pension.
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The expected impacts of the 2015 tax reform
Dušek, Libor ; Kalíšková, Klára ; Münich, Daniel
This study provides the first and unique evaluation of the impact of the reform of direct taxes, ie taxes on personal income and insurance levy, which was approved by Parliament in 2011 and without the intervention of a new government and the House of Commons after early elections automatically come into effect from January 1, 2015.
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Taxation of high incomes: reform after reform
Dušek, Libor ; Šatava, Jiří
Effective tax rates imposed on high-income taxpayers in recent years repeatedly changed from year to year, and this greatly tens of percentage points. The optimal marginal tax rate imposed on those with the highest incomes in the range 32-38 percent. A more appropriate tool to optimize the income tax is not a progressive tax rate, but maintaining the recently introduced solidary surcharge.
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