JAHODA, Robert and 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, vol. 61, No 7, p. 2213-2220. ISSN 1211-8516. doi:10.11118/actaun201361072213.
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Basic information
Original name Family policy in the Czech Republic: Redistribution of wealth through the child tax bonus
Name in Czech Rodinna politika v Ceske republice: redistribuce skrze danove zvyhodneni na dite
Authors JAHODA, Robert (203 Czech Republic, guarantor, belonging to the institution) and Jana GODAROVÁ (203 Czech Republic, belonging to the institution).
Edition Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Brno, Mendelova univerzita v Brne, 2013, 1211-8516.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14560/13:00070282
Organization unit Faculty of Economics and Administration
Doi http://dx.doi.org/10.11118/actaun201361072213
Keywords (in Czech) rodinna politika; danove zvyhodneni na dite; odpocitatelna polozka na dite; danova sleva; danovy bonus na dite; redistribuce; danove pobidky; mikrosimulacni modelovani
Keywords in English family policy; child allowance; tax credit; child tax bonus; incentives; redistribution; microsimulation
Tags Reviewed
Changed by Changed by: doc. Ing. Robert Jahoda, Ph.D., učo 16912. Changed: 2/1/2014 18:01.
Abstract
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.
Links
MUNI/A/0786/2012, internal MU codeName: Hodnocení kvality veřejných politik v kontextu restriktivních omezení veřejných financí (Acronym: KvaVePol 2)
Investor: Masaryk University, Grant Agency of Masaryk University, Category A
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