Journal of Economics - Obsahy ročníkov

Empirical literature offers a number of studies suggesting that living condi-tions in childhood can significantly influence achievements and living conditions in adulthood. The aim of this paper is to answer the question: To what extent is the intergenerational transmission of poverty associated with social mobility (in terms of educational and occupational intergenerational mobility) in the European Union (and Iceland, Switzerland and Norway)? Our analyses are based on EU-SILC 2011, ‘Intergenerational transmission of disadvantages’ module microdata. Interpretations of the findings are based on the ordered logit models estimated at European and country levels. The results suggest that both educational and occupational mobility are in a statistically significant positive relationship with the intergenerational transmission of poverty (proxied by a change in the perceived financial stress of the household). Keywords: intergenerational transmission of poverty, social mobility, Europe, EU-SILC JEL Classification: I31, I32, Z13

This paper investigates the pattern of exiting unemployment in Slovakia during the period 2005 – 2009 using an alternative concept of unemployment represented by the self-perceived labour market status as measured by the EU-SILC dataset. In particular, we examine the effects on unemployment duration of the changes in labour regulations as captured by a major Labour Code reform in 2007. Applying standard statistical techniques to several inflow samples we find that after the new Labour Code came into effect in September 2007 the un¬employed have, ceteris paribus, lower probability of exiting unemployment by almost 40%. Keywords: unemployment duration, Labour Code Reform, Slovakia JEL Classification: J08, J64

The article deals with consumption inequalities in Slovakia. Analysing house¬hold consumption behaviour is very important due to the existence of linkages between consumption and development on the labour market and it is also particularly important in regard to population ageing, as Slovakia belongs to the group of EU Member States moving from the youngest population at present to the oldest ones in the future. Through identifying expenditure elasticities by employing the Quadratic Almost Ideal Demand System (QUAIDS) in the analysis of nine groups of consumer goods and services we were able to define what low and high income households consider luxury goods and necessity goods. The results suggest that the development of income inequalities in Slovakia is not fully traced by consumption inequalities and that the financial and economic crisis has played an important role in determining consumption inequalities between low and high income households. Keywords: QUAIDS model, expenditure elasticities, income, consumption, inequalities JEL Classification: C50, D12, E21

The Lisbon strategy requires European education systems to produce appli-cable graduates in present environment of the increasing competitiveness and social cohesion. Inclusive growth starts with providing effective education to all children regardless of sex, disabilities or socio-economic status (SES). We present the methodology of identifying the value-added as one of the indicators of school effectiveness. In the sample of 26 schools and 1 229 pupils we observe their results in nationwide cognitive testing, information about family background and attitudes. We aim to explain disproportions between schools in the context of equal access to education. Keywords: value-added, latent class analysis, socio-economic status (SES) JEL Classification: I21, I24

Common Consolidated Corporate Tax Base (hereinafter as CCCTB) system can be introduced under enhanced cooperation or as optional in EU, thus countries not implementing the system can face the outflow of tax bases into jurisdictions applying CCCTB system, which will have the impact on EU Member States budgets. The aim of the paper is to quantify the outflow/inflow of the tax bases from/in to the Czech Republic as a result of the implementation of the CCCTB system in EU-27 and to quantify the impact on the corporate tax income revenue. The research performed in the paper revealed that the optimal implementation of CCCTB system in EU-27 except of the Czech Republic would negatively change the corporate tax base, as the loss would range between 0.77% and 6.77% of the current tax base, which represents 0.20% to 1.73% of current corporate tax revenues. Moreover, the Czech Republic can also face outflow of tax bases of the parent companies. Keywords: Common Consolidated Corporate Tax Base, group, tax base, tax revenue, Czech Republic, corporate tax JEL Classification: H25, K22