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Tax and Benefit Reform in the Czech and Slovak Republics

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  • Heady, Christopher
  • Smith, Stephen

Abstract

This paper analyses the changes to the tax and social security systems that have occurred since Czechoslovakia's `velvet revolution' in 1989. It shows how the tax system is moving to meet the requirements of a market economy. It suggests that a particularly high priority has to be given to avoiding taxes which require administrative discretion and to reducing administrative complexity.A tax-benefit model is used to look at two particular aspects of tax and social security design. It shows that the administratively convenient move to a single-rate VAT could have been achieved without adverse distributional effects, but with a slight increase in overall marginal tax rates. It also analyses the effects of the Czech plan for replacing universal benefits with means-tested benefits. This is shown to reduce budgetary costs and reduce poverty, but at the expense of increasing marginal tax rates.

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File URL: http://www.cepr.org/pubs/dps/DP1151.asp
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Bibliographic Info

Paper provided by C.E.P.R. Discussion Papers in its series CEPR Discussion Papers with number 1151.

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Date of creation: Mar 1995
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Handle: RePEc:cpr:ceprdp:1151

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Related research

Keywords: Czech Republic; Fiscal Policy; Social Security Benefits; Tax Reform;

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Cited by:
  1. Cecilia Testa, 2005. "Reforms, lobbies and welfare: A common agency approach," Public Choice, Springer, Springer, vol. 125(3), pages 305-337, December.
  2. Coulter, Fiona & Heady, Christopher & Lawson, Colin & Smith, Stephen, 1997. "Social security reform for economic transition: the case of the Czech Republic," Journal of Public Economics, Elsevier, vol. 66(2), pages 313-326, November.

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