Czech Social Security and Tax System and Their Impact on the Income Distribution
AbstractPaper analyzes the Czech social security and tax system as their redistribution aspects are concerned. On a basis of individual data, authors find that social security programs are usually properly targeted but that the tax breaks favor richer households. A microanalysis of tax expenditures is carried out as these expenditures are allocated to different households according to their social and demographic characteristics. Authors also analyze budgetary costs of individual programs and construct a measure of their efficiency.
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Bibliographic InfoArticle provided by Charles University Prague, Faculty of Social Sciences in its journal Finance a uver - Czech Journal of Economics and Finance.
Volume (Year): 51 (2001)
Issue (Month): 12 (December)
social security; taxation; public budgets; poverty;
Find related papers by JEL classification:
- H1 - Public Economics - - Structure and Scope of Government
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- I3 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty
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- Kamil Galuscak & Jan Pavel, 2012. "Taxes and Benefits: Work Incentive Effects of Policies," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 62(1), pages 27-43, February.
- Kamil Galuscak & Jan Pavel, 2007. "Unemployment and Inactivity Traps in the Czech Republic: Incentive Effects of Policies," Working Papers 2007/9, Czech National Bank, Research Department.
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