Does the Czech System of Financial Support to the Family Provide Any Incentive to Couples Remaining in Informal Prtanership?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11310%2F12%3A10130009" target="_blank" >RIV/00216208:11310/12:10130009 - isvavai.cz</a>

Result on the web

<a href="http://www.czso.cz/csu/2012edicniplan.nsf/t/03003B72AB/$File/e-180312q4.pdf" target="_blank" >http://www.czso.cz/csu/2012edicniplan.nsf/t/03003B72AB/$File/e-180312q4.pdf</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Does the Czech System of Financial Support to the Family Provide Any Incentive to Couples Remaining in Informal Prtanership?

Original language description

The article focuses on the issue of basic trends in fertility outside marriage and the financial support provided by the state to families with dependent children via the tax and social systems in the Czech Republic since 1989. The work was inspired by the facts that in the past two decades more children have been born outside than inside marriage. The article therefore examines whether the systems have provided a financial incentive to cohabiting partners that could influence their decision to remain unmarried and it describes the basic changes in the tax system and to tax provisions. Both the tax and the social systems have undergone a broad range of changes since the year 1989. Without a doubt, the introduction of joint taxation of married couples advantaged a married couple, as long as social benefits for households were not taken into consideration. In addition, the introduction of a supergross wage and a uniform tax rate of 15% did not make families with dependent children financ

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AO - Sociology, demography

OECD FORD branch

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Project

<a href="/en/project/GAP404%2F12%2F1097" target="_blank" >GAP404/12/1097: Is the low fertility in the Czech Republic an inevitable outcome of the new reproductive pattern?</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2012

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Demografie

ISSN

0011-8265

e-ISSN

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Volume of the periodical

2012

Issue of the periodical within the volume

4

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

13

Pages from-to

356-368

UT code for WoS article

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EID of the result in the Scopus database

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