Family Policy in the Czech Republic: Child Allowance vs. Child Tax Bonus

GODAROVÁ, Jana. Family Policy in the Czech Republic: Child Allowance vs. Child Tax Bonus. ACTA AERARII PUBLICI. Banská Bystrica: Univerzita Mateja Bela, 2016, vol. 13, No 2, p. 24-37. ISSN 1336-8818.

Basic information

• Original name: Family Policy in the Czech Republic: Child Allowance vs. Child Tax Bonus
• Name in Czech: Rodinná politika v ČR: Přídavek na dítě vs. Daňový bonus na dítě
• Authors: GODAROVÁ, Jana.
• Edition: ACTA AERARII PUBLICI, Banská Bystrica, Univerzita Mateja Bela, 2016, 1336-8818.

Other information

• Original language: English
• Type of outcome: Article in a journal
• Field of Study: 50200 5.2 Economics and Business
• Country of publisher: Slovakia
• Confidentiality degree: is not subject to a state or trade secret
• Organization unit: Faculty of Economics and Administration
• Keywords in English: benefits for families with children; family policy; refundable child tax credit; child tax bonus; public expediture
• Tags: Reviewed

Abstract

Generally, we can say that the Czech family policy shifted attention from the direct benefits to the tax instrument and developing services for families. The paper especially focuses on two selected state subventions for families with children: Child allowance (the direct money transfer) and Child tax bonus (part of refundable Child tax credits - the indirect tool). These two forms seem to be entirely different at the first glance. But is it really so? The key questions are: How these tools are different and how different are their beneficiaries?

Links

• MUNI/A/1047/2015, interní kód MU: Name: Redistribuční spravedlnost a alokační efektivnost politik veřejného sektoru. (Acronym: ReAlokVS_2016)

Investor: Masaryk University, Category A