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Czech Social Security and Tax System and Their Impact on the Income Distribution

Author

Listed:
  • Tomáš Jelínek
  • Ondøej Schneider

Abstract

Paper 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.

Suggested Citation

  • Tomáš Jelínek & Ondøej Schneider, 2001. "Czech Social Security and Tax System and Their Impact on the Income Distribution," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 51(12), pages 639-657, December.
    • Handle: RePEc:fau:fauart:v:51:y:2001:i:12:p:639-657
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    File URL: http://journal.fsv.cuni.cz/storage/882_639_657.pdf
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    Citations

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    Cited by:

    1. Kamil Galuscak & Jan Pavel, 2007. "Unemployment and Inactivity Traps in the Czech Republic: Incentive Effects of Policies," Working Papers 2007/9, Czech National Bank.
    2. Ondřej Schneider & Tomáš Jelínek, 2005. "Distributive Impact of Czech Social Security and Tax Systems: Dynamics in Early 2000s," Prague Economic Papers, Prague University of Economics and Business, vol. 2005(3), pages 221-237.
    3. Michal Krajňák, 2020. "Analytic Hierarchy Process in Czech Taxpayers’ Decision-Making Regarding their Tax Liability," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 6(2), pages 142-156.
    4. 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.

    More about this item

    Keywords

    social security; taxation; public budgets; poverty;
    All these keywords.

    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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