Volume 4 (2013): Issue 2 (June 2013)

We analyze the impact of tax morale on optimal progressive labor income taxation. Only universal basic income is financed from a linear tax and the financing of public goods is neglected. Each individual supplies labor and (un)declares earning, depending on his labor disutility and tax morale. Limiting the utilitarianism to the poorer parts of the...

The aim of the paper is to discuss the spatial distribution of foreign employees in highlyskilled, skilled and unskilled job positions by using correlation and regression analyses. On the one hand, our results indicate that foreign employees, no matter what job position they work in, usually concentrate in districts where regional centers or...

Irrespective of the euro crisis, a European banking union makes sense, including for non-euro area countries, because of the extent of European Union financial integration. The Single Supervisory Mechanism (SSM) is the first element of the banking union. From the point of view of non-euro countries, the draft SSM regulation as amended by the EU...

This paper follows our previous article, Kotlán and Machová (2012a), which presented an indicator of the tax burden that can be used as an alternative to the tax quota, or for implicit tax rates in macroeconomic analyses. This alternative is an overall multi-criteria index called the WTI - the World Tax Index. The aim of this paper is to present...