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ASSESSING TAX ASSYMETRIES AND THE INCENTIVE TO INCORPORATE

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Vlachý J.

Ekonomický časopis (Journal of Economics)

2008

vol. 56

issue 7

649-661

The paper uses a single-period option-based model to analyze the net value of business income under uncertainty, focusing on the effects of tax asymmetries and observing the distinct features of individual and corporate forms of business organization. Its parameters include the income tax structure and corporate leverage. Results are illustrated on applications using 2007 data in the Czech Republic and Slovakia. Various asymmetries are identified and discussed, leading to a hypothesis on the incentive to incorporate, less pronounced under the Czech tax framework, which tends to favour the personal form for a range of businesses.

WHAT PRICE THE LOSS OF PROGRESSIVITY IN TAXATION? EUROPE'S FAILURE AND ITS CONSEQUENCES (Jaka cene placimy za rezygnacje z podatku progresywnego? Blad Europey i jego skutki)

100%

Leaman J.

Problemy Polityki Społecznej. Studia i Dyskusje

2009

vol. 12

75-101

The article is dedicated to the erosion of the progressive tax system in the European Union countries and its negative social consequences, especially for newly transformed states. The study starts with presenting the process of approaching and retreating from progressive taxation. It discusses mutual relations between the tax system model and tax revenue. The author considers also, why the linear tax was introduced in some of the EU countries. The article concludes with recommendations to initiate works on common fiscal policy of the European Union and of the member states.

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1 Ekonomický časopis (Journal of Economics)

1 Problemy Polityki Społecznej. Studia i Dyskusje

1 2009

1 2008

1 Leaman J.

1 Vlachý J.

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ASSESSING TAX ASSYMETRIES AND THE INCENTIVE TO INCORPORATE

WHAT PRICE THE LOSS OF PROGRESSIVITY IN TAXATION? EUROPE'S FAILURE AND ITS CONSEQUENCES (Jaka cene placimy za rezygnacje z podatku progresywnego? Blad Europey i jego skutki)