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Income Taxes and Social Benefits among Czech Employees - Changes since 1989 and a Cross-national Comparison (in English)

  • Jiøí Veèerník


    (Institute of Sociology, Academy of Sciences, Prague)

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.

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Article provided by Charles University Prague, Faculty of Social Sciences in its journal Finance a uver - Czech Journal of Economics and Finance.

Volume (Year): 56 (2006)
Issue (Month): 1-2 (January)
Pages: 2-17

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Handle: RePEc:fau:fauart:v:56:y:2006:i:1-2:p:2-17
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  1. 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.
  2. 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.
  3. Herwig Immervoll, 2003. "The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States," Public Economics 0302005, EconWPA.
  4. 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.
  5. Newbery, David M G, 1995. "Tax and Benefit Reform in Central and Eastern Europe," CEPR Discussion Papers 1167, C.E.P.R. Discussion Papers.
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