03392ntm a22005417a 4500 000201649 CZ-PrVSE 20110703181257.0 m d cr n|||||||||| 110703s2009 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 Vlachý, Jan, 1964- mzk2006343051 dis Ocenění práva vybírat daně pomocí opčního modelu eng Assessing the Tax Liability Using an Option-Based Model [elektronický zdroj] / Jan Vlachý 2009 ?? s. : digital, PDF soubor Vedoucí práce: Jiří Hnilica Disertační práce (Ph.D.)—Vysoká škola ekonomická v Praze. Fakulta podnikohospodářská, 2009 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2009 This Thesis uses several forms of a single-period option-based model to analyze the incidence of income tax under uncertainty, focusing on the various effects of tax asymmetries and observing the distinct features of individual and corporate taxation. Two particular applications are being advanced. The one strives to establish the economic effects of tax-deductibility, motivated initially by a thin-capitalization measure brought forth under the framework of the recent Czech public-finance reform. The pother one compares the terms of three distinct personal income-tax schedules, as they have been recently applied in the Czech Republic and Slovakia, investigating particular issues such as tiered rates, mandatory minimum tax, bracket creep, social taxes, as well as tax incidence in general. On the whole, we find that option-based models are well suited for miscellaneous forms of economic analysis under dynamic assumptions, overcoming the inherent limitations of comparative statics routinely used by mainstream economics. We also conclude that the Czech tax reform of 2008 has failed to achieve the level of economic neutrality and simplicity, characteristical for the Slovak flat-tax schedule of 2004. There are cases, where it has actually contributed to the emergence of new asymmetries. Způsob přístupu: Internet Liability Value Income Volatility Real Options Income Tax Public Finance Capital Budgeting podniková ekonomika a management [obor disert. práce] disertace fd132024 czenas dissertations eczenas Hnilica, Jiří, 1976- xx0023776 ths Pošta, Vít, 1980- jx20080229006 opn Vysoká škola ekonomická v Praze. Podnikohospodářská fakulta kn20010709402 https://isis.vse.cz/zp/19525/podrobnosti VŠKP v InSIS https://isis.vse.cz/zp/19525 Hlavní práce https://isis.vse.cz/zp/19525/posudek/oponent/11637 Oponentura https://isis.vse.cz/zp/19525/posudek/oponent/11918 Oponentura https://isis.vse.cz/zp/19525/posudek/oponent/11919 Oponentura http://isis.vse.cz/zp/85102/podrobnosti dc:identifier NEPOSILAT VSKP 85102 vse19525 110630