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Corporate Tax Competition: A Meta-Analysis
Labíková, Nikol ; Polák, Petr (advisor) ; Schneider, Ondřej (referee)
This thesis provides the first meta-analysis investigating the effect of corporate tax competition among states, with special focus on the effect of the corporate tax rate change in competing country on the corporate tax rate in the home country. It examines 523 estimates from 20 published studies and working papers. Results of the meta-analysis show an evidence of substantial publication selectivity: researchers tend to discard negative and insignificant estimates, which overvalues the estimated effect size. Conducted precision effect test failed to find the evidence for the existence of a genuine effect of corporate tax competition. Empirical analysis shows that differences in the measurement of statutory and effective tax rate matter, thus the analysis was conducted on two separate sub-samples. Meta-regression analysis have found significant impact of variables related to publication bias for both sub-samples. Next to it, the results provide an evidence of significant influence of politically orientated controls, especially of the variable controlling whether or not there were elections in the particular year and state in case when the corporate tax rate changed. Powered by TCPDF (www.tcpdf.org)
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European regional policy : reduction of regional disparities in EU
Vančurová, Petra ; Turnovec, František (advisor) ; Schneider, Ondřej (referee)
This study is focused on Regional Policy of European Union, mainly on EU regional policy evaluation with respect of its impact on convergence, in accordance with the reduction of regional income and unemployment rate disparities. The Aim of this study is to examine the convergence within the European Union at regional level. I focus on a measure of regional income disparities in per capita GDP in European Union. For this purpose I chose a comparative analysis of income regional disparities based on the "core-periphery" theory. The data used for this analysis covers fifty years of European Communities since the foundation of EC till present EU25. Powered by TCPDF (www.tcpdf.org)
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The EU budget dispute - A blessing in disguise?
Schneider, Ondřej
This paper analyses the European budget and the net position of the ten new member states. Writer argues that the EU budget should be reconsidered, as the Union has expanded to 25 member states and has become more heterogeneous. Writer demonstrates how the ten new members fared with respect to the budgetary plans outlined in the budget proposal approved at the 2002 summit at Copenhagen.
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