Child benefits and child tax allowances in the Czech Republic, Slovak Republic and Sweden
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F23%3A10470981" target="_blank" >RIV/00216208:11220/23:10470981 - isvavai.cz</a>
Result on the web
<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=YliR_xZVWi" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=YliR_xZVWi</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1108/IJSSP-07-2022-0183" target="_blank" >10.1108/IJSSP-07-2022-0183</a>
Alternative languages
Result language
angličtina
Original language name
Child benefits and child tax allowances in the Czech Republic, Slovak Republic and Sweden
Original language description
PurposeThe paper deals with the child benefits system in the Czech Republic, Slovak Republic and Sweden.Design/methodology/approachThe authors describe the systems as the key baseline for subsequent qualitative and quantitative comparison. An essential element is the quantitative comparison of child benefits using their statistically stationarised values.FindingsThe Czech and Slovak systems provide a comparable rate of coverage as the Swedish system regarding the payment of both types of benefits, i.e. child benefits and tax allowances, for the first and second child; however, from the third child, the individual differences are considerable. Albeit the concepts of Czech and Slovak systems are framed by the same historical origins and conceptual approach, they differ significantly, with Slovakia providing the lowest aggregate level of child benefits.Originality/valueThe paper provides insight into the child benefit systems in the respective countries. These systems are at the centre of attention of policymakers who are attempting to maintain birth rates and reduce child poverty. The Czech Republic has the lowest level of at-risk-of-poverty rates for persons under 16 years of age, while natality rates are comparable.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Journal of Sociology and Social Policy
ISSN
0144-333X
e-ISSN
1758-6720
Volume of the periodical
43
Issue of the periodical within the volume
11/12
Country of publishing house
GB - UNITED KINGDOM
Number of pages
16
Pages from-to
964-979
UT code for WoS article
000912794900001
EID of the result in the Scopus database
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