Elasticita zdanitelného příjmu : přehled metod a analýza pro Českou republiku
Tax rate change influences taxpayers' behavior and hence taxable income and tax revenue of the state budget. Any such change can affect declared taxable income through its effect on quality or quantity of labor supply, savings, portfolio decisions, tax avoidance by legal means or illegal tax ev...
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| Format: | Dissertation |
| Language: | English |
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2010
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| Online Access: | http://www.nusl.cz/ntk/nusl-286738 |