National Repository of Grey Literature 42 records found  previous11 - 20nextend  jump to record: Search took 0.01 seconds. 
The unintended effects of parental leave policies
Bičáková, Alena ; Kalíšková, Klára ; Zapletalová, Lucie
Two reforms to parental allowance in the Czech Republic, in 1995 and 2008, which changed the period during which parents could claim state financial support to take care of their child, did not only affect how long mothers stayed at home with their children, but also had an impact on their risk of becoming unemployed upon returning to the labour market.
Proposal for a personal income tax reform: how to help low-income employees and increase consumption spending for half the public expenditure (analytical paper)
Jurajda, Štěpán ; Kalíšková, Klára ; Prokop, D. ; Šoltés, Michal
This analytical paper is a reaction to the public debate about the abolition of the concept of super-gross salary in the Czech income tax system. The paper evaluates the impact of three alternative sets of the new income tax parameters on the state budget and taxpayers. It shows that the government proposed version of the tax reform will lead to a CZK 86 billion cost for the state budget while not improving the situation of employees with the lowest salaries. The authors suggest two alternative settings of the tax reform, which are less damaging for the state budget and at the same time lead to a higher decrease in taxes for the lowest income groups.
The impact evaluation of alternatives suggestions for the abolition of super-gross salary
Kalíšková, Klára ; Münich, Daniel ; Prokop, D. ; Šoltés, Michal
This paper is a reaction to the public debate about the abolition of the concept of super-gross salary in the Czech income tax system. The paper evaluates the impact of four alternatives of the income tax system, which were suggested by the government, the parliament, the Pirate Party and the think-tank IDEA. The analysis is concentrated on the impact that these alternative tax reforms would have on the state budget and the income of employees at different income levels.
The impact of the super-gross salary abolition on the income tax paid by employees
Kalíšková, Klára ; Münich, Daniel ; Šoltés, Michal
This paper presents an evaluation of the impact of the proposed abolition of the super-gross salary concept in the Czech Republic. It shows that the suggested reform would cause an annual drop in the state budget income in the amount of CZK 80 billion per year. Almost a quarter of this drop would benefit the highest income decile of employees while the income tax of employees in the lowest decile would decrease by a maximum of CZK 100 per year.
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.
The low-skilled in the Czech Republic
Bičáková, Alena ; Kalíšková, Klára
This study provides evidence on the characteristics, labor market conditions, and labor market\noutcomes of the low-skilled in the Czech Republic. It considers the most relevant policies to\nensure the long-term inclusion of the low-skilled in the labor market. We use the standard\ndefinition of the low-skilled as those individuals with primary or lower-secondary education.
IDEA for the 2017 elections. Family policy in the election manifestos: an overview and breakdown
Kalíšková, Klára
This study provides an overview of proposals related to family policy, as they are presented in the electoral manifestos of the political subjects running for election to the Chamber of Deputies in the elections to be held on 20th and 21st October 2017. The study comments on these proposals and provides an analysis of their possible consequences.
Impact of regulation of gambling on criminality in Jablonec nad Nisou between 2014-2016
Veselý, Vladislav ; Kalíšková, Klára (advisor) ; Dušek, Libor (referee)
In January 2015, a zero gambling tolerance came into force in Jablonec nad Nisou, which prohibited casinos and playrooms. It is generally assumed that gambling increases criminality, but the effect in the Czech Republic has not been quantified yet. Based on the regression analysis of monthly data from 2013-2016 this work examines the hypothesis of the existence of a negative relationship between gambling regulation and crime by using the difference in differences method. The town of Semily was used as a control group. This hypothesis is confirmed based on the used model - the regulation of gambling in Jablonec nad Nisou is associated with the average monthly decrease of the total crime rate by 0.3622 crimes per 1000 inhabitants (16% decrease) and the average monthly decrease of the property crime rate by 0,3871 crimes per 1000 inhabitants (30% decrease).
IDEA for the 2017 elections. Support of families with children: taxes, benefits and public services
Kalíšková, Klára
Expenditures on family policy (benefits, tax breaks and public services) in the Czech Republic are slightly higher than average compared with other EU states, in relation to GDP. However, support for families with children is primarily provided in the form of tax breaks, whereas there is little support in the form of childcare services. The direct tax system (income taxes and insurance contributions) is very supportive of families with children and only one wage-earner. The level of redistribution from single childless earners to married couples with children and only one wage-earner is the third highest in the EU. Support in the form of benefits is strongly concentrated on families with very young children, regardless of their income level. Only 38% of expenditures on social benefits are paid to families at risk of income poverty. \n\n\n

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See also: similar author names
1 KALÍŠKOVÁ, Kateřina
1 Kalíšková, K.
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