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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.
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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.
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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).
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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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