1 IEEP, Institute for Economic and Environmental Policy, Jan Evangelista Purkyne University, Usti nad Labem, Moskevska 54, Usti nad Labem, 400 96, Czech Republic. Electronic address: jan.slavik@ujep.cz.
2 University of Economics, Prague, Faculty of Finance and Accounting, Department of Public Finance, W. Churchill Sq. 4, 130 67,Prague 3, Czech Republic. Electronic address: pavelj@vse.cz.
3 University of Economics, Prague, Faculty of Finance and Accounting, Department of Public Finance, W. Churchill Sq. 4, 130 67,Prague 3, Czech Republic. Electronic address: marketa.arltova@vse.cz.