Page 39 - IDEA Studie 14 2015 Zdaneni vysokoprijmovych osob
P. 39

Literatura
Chetty, R. (2009). Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance. American Economic Journal: Economic Policy, 1(2), 31-52
Dušek, L., Kalíšková, K. a Munich, D. (2013). Distribution of Average, Marginal and Participation Tax Rates among Czech Taxpayers: Results from a TAXBEN Model, Finance a úvěr-Czech Journal of Economics and Finance, Vol. 63, No. 6, pp. 474-504.
Dušek, L. a Šatava, J. (2013). Zdanění vysokých příjmů: reforma za reformou. Studie IDEA 9/2013.
Feldstein, M. (1999). Tax Avoidance and the Deadweight Loss of the Income Tax, Review of Economics and Statistics, Vol 81, No. 4, pp.674-680.
Dahlby, Bev, and Ergete Ferede. "The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments."International Tax and Public Finance 19, no. 6 (2012): 844-883
Gruber, Jon, and Emmanuel Saez. "The elasticity of taxable income: evidence and implications." Journal of public Economics 84, no. 1 (2002): 1-32
Jareš, M. (2010). Daňové úlevy v České republice, Ministerstvo financí ČR, výzkumná studie 2/2010. Kapicka, M. (2006). Optimal income taxation with human capital accumulation and limited record
keeping. Review of Economic Dynamics, 9(4), 612-639.
Kleven, Henrik Jacobsen, and Esben Anton Schultz. "Estimating taxable income responses using Danish
tax reforms." American Economic Journal: Economic Policy 6, no. 4 (2014): 271-301. Kopczuk, Wojciech. The Polish business “flat” tax and its effect on reported incomes: a Pareto
improving tax reform. Mimeo, Columbia University, 2012
Matthews, S. (2011). Trends in Top Incomes and their Tax Policy Implications, OECD Taxation Working
Papers, No. 4, OECD Publishing.
Mirrlees, J. A. (1971). An exploration in the theory of optimum income taxation.The review of economic
studies, 175-208.
Mirrlees, J. A. (ed.). (2010). Dimensions of tax design: The Mirrlees review. Oxford University Press.
OECD (2015). Taxing Wages 2013-2014. OECD Publishing.
Piketty, T. (2014). Capital in the 21st Century. Harvard University Press.
Piketty, T., and Saez, E. (2013). Optimal Labor Income Taxation, Handbook of Public Economics, Elsevier.
PriceWaterhouseCoopers (2012). Personal Income Tax in the European Union, Edition 2012.
Saez, E. (2001). Using Elasticities to Derive Optimal Income Tax Rates. The Review of Economic Studies, Vol. 68, No. 1, pp. 205-229.
Saez, Emmanuel, Joel Slemrod, and Seth H. Giertz. "The elasticity of taxable income with respect to marginal tax rates: A critical review." Journal of Economic Literature (2012): 3-50.
Schneider, Friedrich. "Size and development of the shadow economy of 31 European and 5 other OECD countries from 2003 to 2013: a further decline."Johannes Kepler Universität, Linz (2013): 5-7.
37










































































   37   38   39   40   41