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

被引：0
|
作者：
Schneider, O [1 ]
Jelínek, T
机构：
[1] Charles Univ, Inst Econ Studies, Prague, Czech Republic
[2] Patria Finance, Prague, Czech Republic
来源：
FINANCE A UVER | 2001年 / 51卷 / 12期
关键词：
social security; taxation; public budgets; poverty;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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.
引用
收藏
页码：639 / 657
页数：19
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