Volume 10 (2019): Issue 1 (March 2019)

This paper takes a closer look at the existing early retirement schemes in Austria and analyses whether early retirement imposes a financial burden on the pension system (actuarial neutrality). Additionally, we compute incentive-neutral deductions for early retirement. These deductions reflect the view of the individual, who faces option of...

Based on the interviews with that time managers, the paper aims to find out whether ideology affected the dealing with labor force in the last two decades of the socialist regime in Czechoslovakia. Technically, the labor market was balanced and characterized by zero unemployment and low and highly equalized wages. However, actually, there was a...

In most European countries, teleworking or homeworking is used in various forms that differ from one another by its legal regulation. The paper examines the SME’s in the Czech Republic from the perspective what makes them to adopt telework using the financial indicators. We hypothesized that employer adoption of telework would depend on some...

The paper investigates whether there is a convergence club stance for the Visegrad countries plus Romania and Bulgaria and the part played, in this process, by the implicit tax rates on labour and consumption, respectively. For the purpose of the research, the GDP per capita, productivity and unemployment are used as convergence indicators and...

The rapid development of IT technologies in the last few decades has also created increasing number of cross-border disputes. This trend is affected by the fact, that there are no border lines that we can find in the real world. Different law systems have to deal with the existence of this new, on state borders independent entity. In the...