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

Tomáš Jelínek and Ondrej Schneider ()

Czech Journal of Economics and Finance (Finance a uver), 2001, vol. 51, issue 12, 639-657

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.

Keywords: social security; taxation; public budgets; poverty (search for similar items in EconPapers)
JEL-codes: H1 H2 I3 (search for similar items in EconPapers)
Date: 2001
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:fau:fauart:v:51:y:2001:i:12:p:639-657

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