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Publication details
Rovná sazba daně a finanční pobídka k práci
Title in English | Flat tax rate and financial work incentive |
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Authors | |
Year of publication | 2010 |
Type | Article in Periodical |
Magazine / Source | IVRIS Papers |
MU Faculty or unit | |
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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