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Preferential treatment for families with children in the pension insurance system

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F16%3A%230000194" target="_blank" >RIV/04274644:_____/16:#0000194 - isvavai.cz</a>

  • Result on the web

    <a href="http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf" target="_blank" >http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Preferential treatment for families with children in the pension insurance system

  • Original language description

    Currently, as a response to declining birth rates, the Czech government is seeking measures for the support of families with children through the tax and social security systems. One of the proposals that this paper analyses consists of a specific proposal put forward by the Expert Commission for Pension Reform and a modified proposal from the Ministry for Labour and Social Affairs(MLSA) consisting ofthe determination of different levels of pension insurance contributions depending on the number of children raised. The paper presents a thorough analysis of these proposals from both the micro-economic and macro-economic perspectives, and considers them in the context of the current theory of pension systems. On the basis of the analysis performed, it was concluded that the proposed measure is, in relation to the objectives which it purports to fulfil, i.e.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2016

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    Proceedings of the 21th International Conference Theretical and Practical Aspects of Public Finance

  • ISBN

    9788024521558

  • ISSN

  • e-ISSN

  • Number of pages

    26

  • Pages from-to

    219-225

  • Publisher name

    University of Economics, Prague

  • Place of publication

    Praha

  • Event location

    Praha

  • Event date

    Jan 1, 2016

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article