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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Is common fiscal policy an essential condition for the functioning of the optimal currency area?
 Fehér, Richard ; Mládek, Josef (advisor) ; Štěpánek, Pavel (referee)
This thesis deals with the adjustment mechanisms, which should mitigate the effects of assymetric shocks in monetary area. According to the theory of Optimum Currency Areas (OCA), synchronization of business cycles has been observed as the cause of assymetry. Primarily we focused on the functionality of the adjustment mechanisms in the countries of Economic and Monetary Union (EMU), whereas the impact of recent crises has shown that these mechanism do not work sufficiently. One possible reason is the fact, that in EMU there is no risk-sharing mechanism through fiscal transfers. Therefore, the work deals with fiscal policy in euro area, its possible reforms and offers the concept of fiscal federalism as one of the possible models for the fiscal structure in EMU. We analyzed how fiscal systems in the U.S., Australia and Canada were performing during recent crisis and how they could be an inspiration for prospective reforms in EMU.
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Tax Competition within Swiss Confederation
 Jurášková, Monika ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
The study describes tax competition among cantons within Swiss Confederation. In the introductory chapter the reader gets familiarized with regional division of the country. There are three levels -- Federation, cantons and municipalities. Determination of tax competence is very important - for this study especially the limitation of the tax competition space is relevant. There are the most important legislative sources mentioned. In next chapter there is balancing mechanism described which eliminates the tax load diference among swiss cantons. In the last chapter the current situation in Switzerland is confronted with tax competition theory. There is focus on five cantons in central Switzerland - the most outstanding practises of canton Obwalden are closely described.
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