Czech social security and tax system and their impact on the income distribution

Paper analyzes the Czech social security and tax system and 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.