Income Taxes and Social Benefits among Czech Employees - Changes since 1989 and a Cross-national Comparison (in English)
Statistical income surveys are used to show the separate and joint effects of taxes and transfers on the distribution of household income among employees in the Czech Republic. On the face of it, the state takes more from and gives less to households, compared with the situation before 1989, and the redistributive effect of the new system is much stronger. In a cross-national comparison, the results depend on the sources and the methods used. When taxes and benefits are taken separately, it can be said that the Czech state taxes upper-income households considerably, but not to an extreme extent, and that the targeting of benefits to low-income families is narrow, though not the narrowest. When a summary measure is applied, the Czech system appears to be no more redistributive than those of other countries. It is found that personal income tax reforms affect redistribution flows only to a very limited degree.
Volume (Year): 56 (2006)
Issue (Month): 1-2 (January)
|Contact details of provider:|| Postal: Opletalova 26, CZ-110 00 Prague|
Phone: +420 2 222112330
Fax: +420 2 22112304
Web page: http://ies.fsv.cuni.cz/
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Immervoll, Herwig, 2002.
"The distribution of average and marginal effective tax rates in European Union Member States,"
EUROMOD Working Papers
EM2/02, EUROMOD at the Institute for Social and Economic Research.
- Herwig Immervoll, 2003. "The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States," Public Economics 0302005, EconWPA.
- Chiara Bronchi & Andrew Burns, 2001.
"The Tax System in the Czech Republic,"
Czech Journal of Economics and Finance (Finance a uver),
Charles University Prague, Faculty of Social Sciences, vol. 51(12), pages 618-638, December.
- Ondřej Schneider & Tomáš Jelínek, 2005. "Distributive Impact of Czech Social Security and Tax Systems: Dynamics in Early 2000s," Prague Economic Papers, University of Economics, Prague, vol. 2005(3), pages 221-237.
- Jiri Vecernik, 2001. "From Needs to the Market: Changing Inequality of Household Income in the Czech Transition," William Davidson Institute Working Papers Series 370, William Davidson Institute at the University of Michigan.
- Newbery, David M G, 1995. "Tax and Benefit Reform in Central and Eastern Europe," CEPR Discussion Papers 1167, C.E.P.R. Discussion Papers.
When requesting a correction, please mention this item's handle: RePEc:fau:fauart:v:56:y:2006:i:1-2:p:2-17. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Lenka Herrmannova)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.