Rovná sazba daně a finanční pobídka k práci

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Title in English Flat tax rate and financial work incentive
Authors

ŽIŽLAVSKÝ Martin

Year of publication 2010
Type Article in Periodical
Magazine / Source IVRIS Papers
MU Faculty or unit

Faculty of Social Studies

Citation
Web http://ivris.fss.muni.cz/papers/index.php?page=cislap&id=4
Field Sociology, demography
Keywords flat tax rate; financial work incentive
Description This study deals with financial incentives to work generated by the national tax-subsidy system as one of the factors enabling participation on the labour market. The 2008-2009 phase of public finance reform initiated by Czech government has led to the very slight overall changes of financial incentives to work. Only introduction of flat tax rate has significantly increased financial incentive to higher work effort.
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