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The risks of reforming doctoral studies
Grosman, Jiří ; Jurajda, Štěpán ; Münich, Daniel
The system of financing doctoral studies in the Czech Republic has long been inefficient. A reform currently underway aims to significantly increase the efficiency of the system. In this short text, we draw attention to potential problems associated with the distribution of public financial support for doctoral studies among universities. It would be problematic to distribute support based predominantly on degree completion rates. Allocation of public support for doctoral studies should take into account the results of evaluations of the quality of science produced by universities and their success in career placement of graduates, in addition to justifiable national disciplinary priorities.
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Pupils’ (dis)interest in the teaching profession: an international comparison
Federičová, Miroslava
Many European countries, including the Czech Republic, currently face a shortage of teachers, especially quality teachers. One possible solution to this would be to support aspiring teachers at a younger age, during their studies at primary and secondary school. This study provides an empirical overview of teaching aspirations among 15-year-old school pupils in European countries based on data from the international PISA survey.
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Analysis of the 2024 state budget revenue in light of the 2019 pre-crisis year
Janský, Petr ; Kolář, Daniel
This analysis compares planned state budget revenues in 2024 with the state budget outcomes of 2019. It charts a period in which the Czech economy and public budgets have been heavily impacted by the consequences of several major crises (coronavirus, the invasion of Ukraine and the war, an energy crisis, and an inflationary wave) as well as by significant parametric changes in the Czech tax system. 2019 can be considered the last pre-crisis year and 2024 the first post-crisis year, so they correspond to 'normal times' more closely than the years in between. This analysis builds on a previous analysis of the state budget expenditure development between 2019 and 2024 and includes a brief synthesis of findings on revenues and expenditures.
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Work motivation effects of tax change proposals on employees
Kalíšková, Klára ; Münich, Daniel ; Šoltés, Michal
In this study, we analyse the impact of the changes to taxes and compulsory contributions for employees as proposed in the government's consolidation package unveiled in May 2023. We also look in detail at the impact of the restrictions on the low-income spouse allowance. While existing analyses focus primarily on quantifying redistributive effects and the impact on tax revenue, our analysis also looks at the transformation of incentives to work, i.e., incentives to work or not work and incentives to work more or less. We show how the proposal will change average, marginal and participation tax rates. While the average tax rate tells us about the tax burden on income and how much of the cost of labour is paid in taxes and levies, the other two indicators are related to the incentive to work. The marginal tax rate describes the incentive to work more or fewer hours, and the participation tax rate the incentive to participate in (or leave) the labour market. We thus provide an ex ante analysis of the expected effects of the government package on the tax rates of different groups of the population and their work motivation. Ex post analysis of the behavioural effects of this package, i.e. its impact on labour market participation or the number of hours worked, is naturally not possible before the actual implementation of the tax measures.
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Reform of social contributions for self-employed workers: an initial analysis
Prokop, D. ; Pertold, Filip
The study analyses the impacts of a total of three variants. The government variant was presented on 11 May together with other changes under the so-called consolidation package. Researchers from PAQ and IDEA come up with an improved government variant that optimises the published proposal, and then with the ideal form of reform. The ideal PAQ + IDEA variant envisages the abolition of the flat tax and the revision of the flat expenditure. It does not worsen the position of low-income self-employed with real costs (especially artisans), while limiting the advantage of high-income self-employed with small costs. It leads to a levelling of inequalities between self-employed workers themselves and between employees and self-employed workers, reducing the incentive to false self-employment. It opens up space for reform of employee taxation (the form of which we proposed in a previous study). It helps consolidate the budget and prevents a future social crisis caused by low pensions for hundreds of thousands of self-employed workers.
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Je rostoucí vzdělanost žen překážkou partnerských vztahů a rodičovství?
Bičáková, Alena
Přestože velké množství lidí stále nachází partnery především během studií, není jasné, zda změny v genderovém zastoupení přes úrovně či obory vzdělání budou mít v budoucnu pro formování partnerství a rodin stále stejnou váhu. Definice sociálních kruhů, ve kterých se člověk pohybuje, se výrazným způsobem díky novým technologiím mění. Je tedy pravděpodobné, že se bude měnit i způsob, jakým budou lidé nejčastěji nacházetsvé partnery.
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How to save the state budget and correct the shortcomings in revenue taxation? Modelling the impact of changes to the personal (employee) income tax
Prokop, D. ; Kalíšková, Klára ; Šoltés, Michal ; Münich, Daniel ; Ostrý, M.
The structural deficit of the state budget is partly made up of a shortfall in tax revenues of about CZK 150 billion from 2020 onwards. In order to stabilize public finances, in addition to spending reforms, the maximum of these tax losses must be recovered. However, revenue can be strengthened also in other ways than by taxing employees. An estimated CZK 70 to 115 billion can be raised through other types of taxes. The proposed changes to the personal income tax (PIT) must therefore balance the expected collection from other sources and respond to other specificities of the income tax set-up in the Czech Republic. These include, among others, the small progression and the existence of a number of discounts that cannot be fully used by people with lower incomes. This leads to a relatively high burden on low-income employees with limited collection of the PTI.
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Russia’s imperial war and the need for assistance to Ukraine during and after the war
Švejnar, Jan
In this essay, I use a historical perspective on Russia’s and Soviet Union’s imperial ambitions to examine Putin’s invasion of Ukraine and the need for the West to assist Ukraine decisively during and after the War. I emphasize that the part played by the countries of Central-East Europe in western response has been critical, as is and may in the future be, in a different way, the part played by China. Western sanctions have not been very effective as Europe has continued importing Russian oil and gas and most western firms have not left Russia. At the global level, Putin’s invasion of Ukraine also pretty much ensures that no country will ever give up its nuclear weapons in return for security guarantees by the Great Powers.
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Analysis of the 2024 state budget expenditure in light of the 2019 pre-crisis year
Janský, Petr ; Kolář, Daniel
Our analysis compares the 2024 state budget proposal approved by the government with 2019 state budget results. The interim period includes two major events with a number of significant economic impacts - the coronavirus and Russia’s aggression in Ukraine. We compare the percentage increases in key state budget expenditures with the 40.6% increase in prices and the 33.9% increase in nominal gross domestic product (GDP) over the same period, 2019-2024. Comparison that takes inflation into account is indicative of the change in the real value of spending, while comparison accounting for GDP growth shows the change in the shares of spending in GDP.
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Unemployment rising slightly, especially for women: quick analysis of registered unemployment
Grossmann, Jakub ; Münich, Daniel
The effects of the covid-19 crisis on registered unemployment have almost subsided. Excluding annual seasonal effects, the registered unemployment rate rose slightly in August '23. Nevertheless, the Czech unemployment rate remains one of the lowest in the EU27. The gender gap in the unemployment rate has widened in recent months due to faster unemployment growth among women. Occupational, educational and age differences persist. However, despite the worsening economic situation, unemployment remains low.
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