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Effective taxation of labour in the Czech republic and Slovakia
Kohoutová, Kateřina ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
The aim of this thesis is to compare effective income tax rate in Czech and Slovak republic. After introduction follows chapter which describes the tax systems in both countries with focus on personal income tax and social insurance. The third chapter defines indicators of effective labour taxation which are used for international comparison. Chapter four is comparing effective labour taxation in Czech and Slovak republic based on indicators defined in previous chapter. The fifth chapter is analysing inequality of income distribution and influence of income tax on redistribution. The progressivity of personal income tax in Czech and Slovak republic is measured by interval and global progressivity method. The conclusion is summarizing the outcomes of the thesis and suggests improvements for Czech tax system.
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Trade openness and income inequality in Eastern Europe
Krčma, Matěj ; Němcová, Ingeborg (advisor) ; Klosová, Anna (referee)
The goal of the master thesis titled "Trade openness and income inequality in Eastern Europe" is to analyze the effects on income inequality changes in the population in the period of transformation from centrally planned economies to market economies in the last decade of the twentieth century. The first part of the thesis focuses on the development before the individual countries started to join the European Union. The subsequent liberalization in the early 21st century is evaluated in the second part of the thesis. The multiple regression analysis is used to estimate the effects. The data were provided by the World Bank for the period of from 1989 to 2014. The objective of the thesis is to enlighten the factors which are influencing the changes in income inequality.
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Factors of progressivity of personal income tax
Kočíbová, Barbora ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
Study focuses on the influence of deductions and credits on progressivity of the personal income tax in the Czech Republic. The study is based on tax statistics, which collects information from filed tax returns. Progressive influence of selected elements of tax technique is assessed through effective tax rate, Lorenz curve and Gini coefficient. Examined period is mostly year 2013, because it contains the newest published data. The results from year 2013 are compared to the results from year 2009 in order to construe some values and to compare changes over time. Study also contains general treatise about tax progressivity and about personal income tax construction in Czech Republic. Marginally is mentioned also historical development of some design elements of this tax. In this part of the study are especially used legislative documents and their expository materials.
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Causes of income inequality in the European Union
Sýkorová, Barbora ; Stroukal, Dominik (advisor) ; Brožová, Dagmar (referee)
The thesis focuses on income inequality. It examines the occurrence of income inequality in the European Union and analyzes its causes through fixed effect method and three robustness tests among 23 countries between years 2005 -- 2013. The causes are divided into social demographic factors, labor market factors and factors of the globalization. The thesis confirms the influence of tertiary education on income distribution which is negatively correlated with Gini coefficient. The number of people aged 65 and older, together with the number of single households within the entire population, correlates positively with the income inequality level. Furthermore, the following factors turned out to be significant: the occurrence of part-time job contracts and labor taxation. The amount of temporary employees causes income inequality to decrease which is in contrast with the theoretical premise.
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Impact of income inequality on quality of tertiary education: Should professors from Cambridge thank to Robin Hood?
Jedlička, Roman ; Stroukal, Dominik (advisor) ; Nikolovová, Pavla (referee)
Many factors influence quality of higher education. Current research mostly works with economic factors (GDP, higher education expenditures etc.). However, there are also publications that examine an impact of sociological aspects on quality of higher education. My research examined the impact of income inequality on quality of tertiary education. In the analysis of socioeconomic data of 76 countries I have proven that there is no linear relationship between income inequality and quality of tertiary education. According to my results the size of population, GDP per capita and being English speaking country are main drivers of quality of tertiary education. Modified model without outliers also shows that there is a positive effect of R&D expenditures on quality of tertiary education.
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Analysis of the redistribution of income in the U.S. in the 70 and 80 years.
Jón, Jiří ; Pfeifer, Lukáš (advisor) ; Štekláč, Jiří (referee)
The present thesis analyzes the economic and political measures of United States President Ronald Reagan and their impact on income inequality. Moving away from Keynesian interventionist government action meant a return to the traditional, modernized, neoclassical economics in the foreground with the school supply side. Changing fiscal policy, deregulation, globalization, and the consequences of a change in the factors of demand for labor is the cause of greater poverty for children, African-American and Hispanic households. Using traditional methods of measuring the level of income inequalities prove that the popular Reagan's economic policies have had a positive impact on high-income people, and people with a university degree.
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Quality measures of classification models and their conversion
Hanusek, Lubomír ; Hebák, Petr (advisor) ; Řezanková, Hana (referee) ; Skalská, Hana (referee)
Predictive power of classification models can be evaluated by various measures. The most popular measures in data mining (DM) are Gini coefficient, Kolmogorov-Smirnov statistic and lift. These measures are each based on a completely different way of calculation. If an analyst is used to one of these measures it can be difficult for him to asses the predictive power of a model evaluated by another measure. The aim of this thesis is to develop a method how to convert one performance measure into another. Even though this thesis focuses mainly on the above-mentioned measures, it deals also with other measures like sensitivity, specificity, total accuracy and area under ROC curve. During development of DM models you may need to work with a sample that is stratified by values of the target variable Y instead of working with the whole population containing millions of observations. If you evaluate a model developed on a stratified data you may need to convert these measures to the whole population. This thesis describes a way, how to carry out this conversion. A software application (CPM) enabling all these conversions makes part of this thesis. With this application you can not only convert one performance measure to another, but you can also convert measures calculated on a stratified sample to the whole population. Besides the above mentioned performance measures (sensitivity, specificity, total accuracy, Gini coefficient, Kolmogorov-Smirnov statistic), CPM will also generate confusion matrix and performance charts (lift chart, gains chart, ROC chart and KS chart). This thesis comprises the user manual to this application as well as the web address where the application can be downloaded. The theory described in this thesis was verified on the real data.
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Comparison of income redistribution through state social support benefits in the Czech Republic and Great Britain
Trávníčková, Jana ; Klazar, Stanislav (advisor) ; Bauernöplová, Veronika (referee)
The thesis is focused on the exploration of income inequality among citizens of the Czech Republic and Great Britain. It is a comparison that evaluates the state income redistribution through state social support benefits. It provides information, in which country exists greater income inequality in income distribution among households and whether the income inequality among the citizens decreased due to the payment of these benefits or not. The theoretical parts of the work are devoted to explanation of basic terms (such as income redistribution, instruments of redistribution, relationship between social policy and redistribution) and tools for measuring income inequality (Lorenz curve, Gini coefficient, Robin Hood index, Interquintile share ratio S80/S20). The text also describes the various state social support benefits of both countries. The main research section contains calculations and graphical representations of all the above mentioned indicators. The final values are compared and the results are summarized.
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Redistribution aspects of Public finance
Plevková, Dana ; Klazar, Stanislav (advisor) ; Teklý, Lukáš (referee)
This diploma thesis deals with the problematics of redistribution of public finance. The factors interfering in the process of redistribution are described here. The attention is paid to equality of redistribution of incomes within the group of monitored households. Since the level of redistribution is influenced by different factors, their analyses are carried out here. The levels of incomes redistribution inequality here are measured in monitored Czech hoseholds in the years 2005 until 2007. Calculations comprise analyses of individual types of incomes and items which influence equality of redistribution. A part of conclusion consists of comparison of the results from the mentioned statistics with the data published by OECD. The main aim of the thesis is confirmation or negation of the following hypothesis: "Tax system and social security system markedly influences redistribution of incomes in Czech households.".
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