Family policy in the Czech Republic: Redistribution of wealth
through the child tax bonus

J 2013

Family policy in the Czech Republic: Redistribution of wealth through the child tax bonus

JAHODA, Robert a Jana GODAROVÁ

Základní údaje

Originální název

Family policy in the Czech Republic: Redistribution of wealth through the child tax bonus

Název česky

Rodinna politika v Ceske republice: redistribuce skrze danove zvyhodneni na dite

Autoři

JAHODA, Robert (203 Česká republika, garant, domácí) a Jana GODAROVÁ (203 Česká republika, domácí)

Vydání

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Brno, Mendelova univerzita v Brne, 2013, 1211-8516

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Kód RIV

RIV/00216224:14560/13:00070282

Organizační jednotka

Ekonomicko-správní fakulta

DOI

http://dx.doi.org/10.11118/actaun201361072213

Klíčová slova česky

rodinna politika; danove zvyhodneni na dite; odpocitatelna polozka na dite; danova sleva; danovy bonus na dite; redistribuce; danove pobidky; mikrosimulacni modelovani

Klíčová slova anglicky

family policy; child allowance; tax credit; child tax bonus; incentives; redistribution; microsimulation

Příznaky

Recenzováno

Změněno: 2. 1. 2014 18:01, doc. Ing. Robert Jahoda, Ph.D.

Anotace

V originále

Families with children are traditionally the target group of the social system in developed countries. This paper deals with one component of family policy in the Czech Republic, which is household entitlement. The main focus is on the child tax bonus (hereafer CTB). The paper is divided into descriptive and methodological-analytical parts. The descriptive section provides basic information about the beneficiaries of CTB. In the latter section we formulate research questions about the impacts and effects of CTB. We discover that the influence of tax instruments has grown in recent years. The amount of the tax bonus for children exceeded CZK 3 billion in 2009, with almost 22% of all households with children eligible. Although CTB is income-tested, its redistributive impact is rather small approximately 80% of recipients cannot be considered as poor. Outcomes from our microsimulation model reveal that 82 to 86% households with CTB were at the same time modelled as eligible and therefore we can use microsimulation techniques for future analyses of policy change.

Návaznosti

MUNI/A/0786/2012, interní kód MU

Název: Hodnocení kvality veřejných politik v kontextu restriktivních omezení veřejných financí (Akronym: KvaVePol 2)

Investor: Masarykova univerzita, Hodnocení kvality veřejných politik v kontextu restriktivních omezení veřejných financí, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Citovat

JAHODA, Robert a Jana GODAROVÁ. Family policy in the Czech Republic: Redistribution of wealth through the child tax bonus. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. Brno: Mendelova univerzita v Brne, 2013, roč. 61, č. 7, s. 2213-2220. ISSN 1211-8516. Dostupné z: https://dx.doi.org/10.11118/actaun201361072213.

@article{1131041,
   author = {Jahoda, Robert and Godarová, Jana},
   article_location = {Brno},
   article_number = {7},
   doi = {http://dx.doi.org/10.11118/actaun201361072213},
   keywords = {family policy; child allowance; tax credit; child tax bonus; incentives; redistribution; microsimulation},
   language = {eng},
   issn = {1211-8516},
   journal = {Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis},
   title = {Family policy in the Czech Republic: Redistribution of wealth through the child tax bonus},
   volume = {61},
   year = {2013}
}

TY  - JOUR
ID  - 1131041
AU  - Jahoda, Robert - Godarová, Jana
PY  - 2013
TI  - Family policy in the Czech Republic: Redistribution of wealth through the child tax bonus
JF  - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
VL  - 61
IS  - 7
SP  - 2213-2220
EP  - 2213-2220
PB  - Mendelova univerzita v Brne
SN  - 12118516
KW  - family policy
KW  - child allowance
KW  - tax credit
KW  - child tax bonus
KW  - incentives
KW  - redistribution
KW  - microsimulation
N2  - Families with children are traditionally the target group of the social system in developed countries. This paper deals with one component of family policy in the Czech Republic, which is household entitlement. The main focus is on the child tax bonus (hereafer CTB). The paper is divided into descriptive and methodological-analytical parts. The descriptive section provides basic information about the beneficiaries of CTB. In the latter section we formulate research questions about the impacts and effects of CTB. We discover that the influence of tax instruments has grown in recent years. The amount of the tax bonus for children exceeded CZK 3 billion in 2009, with almost 22% of all households with children eligible. Although CTB is income-tested, its redistributive impact is rather small approximately 80% of recipients cannot be considered as poor. Outcomes from our microsimulation model reveal that 82 to 86% households with CTB were at the same time modelled as eligible and therefore we can use microsimulation techniques for future analyses of policy change.
ER  -

JAHODA, Robert a Jana GODAROVÁ. Family policy in the Czech Republic: Redistribution of wealth through the child tax bonus. \textit{Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis}. Brno: Mendelova univerzita v Brne, 2013, roč.~61, č.~7, s.~2213-2220. ISSN~1211-8516. Dostupné z: https://dx.doi.org/10.11118/actaun201361072213.

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