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EFFECT OF HIGH WAGES ON AVERAGE WAGES IN THE CZECH REPUBLIC

100%
Marek L.
Ekonomický časopis (Journal of Economics)
|
2019
|
vol. 67
|
issue 4
404 – 425
EN
A standard indicator for the amount of wages is the average value, i.e., the arithmetic mean. The average wages are regularly published as one of the economic quantities in which all employees are interested. As a matter of course it is often said that about two-thirds of employees do not achieve the average value of wages. One of the reasons for this fact may be the existence of high wages – that is, wages substantially higher than most of the others. We will see in this paper that, even if there are not many such wages, they may have a strong effect on the average value. Our calculations will show this effect on particular data. We will exclude the high wages from the complete set and recalculate the average values after such exclusions. We will also study the proportion of the high wages in the quantity and amount of all wages. We will also be interested in the value of the median and how this value is changed by excluding the high wages. Another observation is that the high wages and their effects on the average values is predominantly a domain of men – this influence is much smaller for women.
2

INDEPENDENCE BETWEEN THE EFFICIENT TAX RATE AND TAX PROGRESSIVENESS IN THE CZECH REPUBLIC DURING 1993 – 2007

61%
Široký J., Maková K.
Ekonomický časopis (Journal of Economics)
|
2009
|
vol. 57
|
issue 7
653 – 666
EN
There has been a discussion on simplification of personal income tax in many European Union member states since 2000. The countries of Central and Eastern Europe in particular tend to consider a new tax phenomenon – a flat tax rate. This has been a part of the tax system in the Czech Republic since January 1, 2008 as well. The nominal tax rates predicate the real rate of taxation insufficiently. A more objective way to measure the tax circumstances of the taxpayers in individual countries is relative indicators such as the tax incidence of taxpayers with an average wage, the calculation of an efficient tax rate or measuring the tax progressiveness. This paper shows that changes in the efficient tax rate do not have to influence the relevant change of tax progressiveness. The aim of this paper is to show the impact of personal income tax changes on the efficient tax rate and the tax progressiveness in the Czech Republic.
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