Suchergebnisse

The aim of the paper was to analyze some behavioral effects, especially the effect of "hidden" tax, the "preference of progressivity" effect and some kind of "preference of short period incidence" effects of citizen. The effects predict the citizens will prefer hidden taxes to direct levies. The behavioral experiments revealed that additional information concerning the "hidden" tax and tax progressivity influences the preferences of respondents. They started to prefer the different ways of financing the public goods, those more progressive. Effect of "hidden" tax substantially diminishes after the prompting of information concerning the true tax incidence of corporate income tax. At the beginning the corporate income tax was preferred all over the groups, but later it lost its dominance and the alternative personal income tax became the favorable way how to finance of public goods. It is evident the relevant information concerning the real tax incidence and the redistributional effects of particular tax measures can significantly change the citizens view how to construct the preferred tax mix. It might also affect the process of political negotiation and reasoning.

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This article presents results of the analysis of the relationship between the tax relief for the homeownership and the household mortgage debt. The advantageous treatment of housing is provided especially by a personal income tax if owner-occupiers do not report imputed rents as income but can deduct mortgage interest costs. This preferred tax status is justifi ed by the existence of positive externalities and a desire to enhance housing opportunities available to citizens. However, evidence that the housing policy via the taxation achieves its objectives is still weak. Moreover the tax provisions for the homeownership benefi t rather higher-income households. Furthermore there are indications that the housing taxation encourages levered property purchases and thus contributes to the household debt growth. Since the household indebtedness can have adverse effects on households and macroeconomic performance we focused on the issue whether the income tax relief for homeowners that fi nance their dwellings via a mortgage does affect the household leverage. We constructed the variable capturing especially the mortgage interest payments deductibility. We employed the multiple regression and data for the former 15 EU member countries (except Greece) for the period 2004-2013. We estimated two models for two representative taxpayers who vary in a family status using the panel data analysis with fi xed effects. From our results we inferred that the income tax relief for the homeownership might not have infl uenced the mortgage leverage signifi cantly in the selected European countries in the given period. The mortgage debt was affected rather by the economic level, price of own housing, mortgage interest payments or demographic structure.

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The existing empirical studies examined the impact of different variables, such as common language, economic, cultural and geographical factors, on migration. However, none of the studies deals with the social security systems including their coordination as a relevant explanatory factor. The paper focuses on the social security systems in Europe, their mutual coordination and their influence on international migration. The influence of social systems on economic migration can be twofold: influencing the labour migration, i.e. migrants who move for work, and also influencing the benefit migration, i.e. migrants who move in order to receive social benefits. We present the advanced migration model extended by the factors of social security coordination. The main finding is that the labour migration prevails significantly over the benefit migration. Role of social systems as social magnets was not proved to be statistically significant. Adapted from the source document.

Most governments of the Central and East European countries adopted in 1990s tax measures for a support of foreign direct investments. Such measures usually include 10-year tax holidays and exemption from import duties. They are mostly accompanied by grants for building an infrastructure and creation of new jobs. As our data indicate and the statistical test has proved, the incentives are effective in attracting new FDI to the countries. However there are some indicators that a tax competition between the CEE countries exists.