The Czech healthcare system is under structural pressure. With 85% of expenditure financed through compulsory public insurance tied to payroll contributions, demographic ageing creates a double bind: rising demand for…
This paper investigates the financial sustainability of predominantly public healthcare systems in Europe, using Czechia as a case study. It combines a systematic review of 39 empirical studies on the…
Working Paper Series
Are Digital Companies Really Undertaxed? Evidence Using the Weighted Effective Tax Rate Method
WP 2022-09. Executive Summary This paper examines the assumptions that traditional companies are subjected to a higher level of taxation companies than digital companies. Our paper calculates the effective corporate…
