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What maximizes consumption tax? Evidence from a natural experiment
Hradečná, Anna ; Komrska, Martin (advisor) ; Dušek, Libor (referee)
Tax-setting policy belongs to the main duties of politicians from time immemorial. Since those times, people are questioning whether politicians, while setting taxes, are pursuing mainly interests of publi or their own. In this thesis, I am studying this question in the industry of alcoholic beverages, regulation of it's consumption and production. I am using two statistical models, simple model of partial equilibria and AIDS model (Almost Ideal Demand System), to estimate own price elasticity of demand for beer, wine and spirits in selected post-soviet countries: Azerbaijan, Georgia, Latvia, Lithuania and Russian Federation. Linear model with mixed effects is estimated to uncover the strength and direction of dependency of alcohol policy on own price elasticity of demand for alcoholic beverages in the above mentioned countries. Results show, that politicians of Azerbaijan, Georgia, Lithuania and Russian Federation set the alcohol policy in accordance with maximization of tax revenue hypothesis, while Latvians seems to be rather vote maximizers. I have expected the politicians in Baltic states to behave similar and also least populistically from studied countries. But my expectations were not fulfilled.
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Is the child pornography a substitute or a complement for child intercourse?
Hradečná, Anna ; Bartoň, Petr (advisor) ; Mirvald, Michal (referee)
This thesis analyzes the change in quantity demanded of sexual intercourse with minors in dependence on the cost of child pornography. Using this method it examines the type of the good, whether it is a substitute or a complement. Usage possibilities are discussed for child pornography as a complement or a substitute for child intercourse. Thereafter, regression analysis using first-differences and fixed-effects methods follows, which confirms inverse relationship between quantity demanded of sexual intercourse with minors and the cost of child pornography finding child pornography being a substitute for the demand for underage intercourse. This regression analysis is conducted based on the data from the years 2001-2008 from the USA and from the Czech Republic by using internet development as an proxy variable to measure the decline in the cost of child pornography. USA's proxy being assigned IP addresses. As an instrument IP address are used in the USA, and number of households with the internet accession Czech Republic. Estimated results served as a basis for formulating suggestions as to how to lower the number of sexual violence victims. The recommendation is reducing repression for holding child pornography.
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