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Distributive Impact of Czech Social Security and Tax Systems: Dynamics in Early 2000s

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  • Ondřej Schneider
  • Tomáš Jelínek

Abstract

In this paper, we analyse the Czech social and tax systems and their impact on income distribution. We use regular household surveys, organized and published by the Czech Statistical Office (CSO), for years 1999 - 2002. This longer time span allows us to identify some trends in the Czech social security system and their impact on well-being of various income groups. We find that while the total cost of the Czech social security system were not escalating in the period of 1999 - 2002, the illness benefit - already the largest spending programme - rose by enormous 72 % in these four years. This largesse failed, however, to improve income of the poorest households as the benefit is very inefficient in increasing income of the poorest households. We also find that spending on more focused programmes (social supplement and parental allowance) increased least. Last but not least, we analysed the impact of tax deductions on the income distribution in the Czech Republic. These deductions represent a massive transfer, comparable to all social benefits combined. Our analysis shows, that the impact of tax deductions on income of the poorest decile fell significantly over the period of 1999 - 2002.

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Bibliographic Info

Article provided by University of Economics, Prague in its journal Prague Economic Papers.

Volume (Year): 2005 (2005)
Issue (Month): 3 ()
Pages: 221-237

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Handle: RePEc:prg:jnlpep:v:2005:y:2005:i:3:id:263:p:221-237

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Related research

Keywords: social policy; public budgets; income distribution;

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References

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  1. Katherine Terrell & Michaela Erbenova & Vit Sorm, 1998. "Work incentive and other effects of social assistance and unemployment benefit policy in the Czech Republic," Empirical Economics, Springer, vol. 23(1/2), pages 87-120.
  2. Peter Haan & Viktor Steiner, 2004. "Distributional and Fiscal Effects of the German Tax Reform 2000: A Behavioral Microsimulation Analysis," Discussion Papers of DIW Berlin 419, DIW Berlin, German Institute for Economic Research.
  3. Bezdek, Vladimir, 2005. "The Public Pension System in the Czech Republic from the Point of View of Public Finance," Discussion Paper 257, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
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Cited by:
  1. Leoš Vítek, 2011. "Fiscal Instruments of a Support of the Families with Children and their Changes in Developed Countries," European Financial and Accounting Journal, University of Economics, Prague, vol. 2011(4), pages 60-84.
  2. Jiøí Veèerník, 2006. "Income Taxes and Social Benefits among Czech Employees - Changes since 1989 and a Cross-national Comparison (in English)," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 56(1-2), pages 2-17, January.

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