The Fiscalization of Child Benefits
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F16%3A%230000206" target="_blank" >RIV/04274644:_____/16:#0000206 - isvavai.cz</a>
Result on the web
<a href="http://knowledgeconference.upol.cz/downloads/2016-Knowledge_for_Market_Use_Proceedings.pdf" target="_blank" >http://knowledgeconference.upol.cz/downloads/2016-Knowledge_for_Market_Use_Proceedings.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >10.18267/pr.2016.sed.2155.8</a>
Alternative languages
Result language
angličtina
Original language name
The Fiscalization of Child Benefits
Original language description
The distortions of the Czech public pensions are seducing to treat pension contributions as if they were an income tax. This includes the proposal of the Pensions Commission to differentiate the pension contribution rates according to the number of dependent children. Its proponents ask to finance the opportunity costs of raising children by these tax rebates. Such extreme requirements do not fit in the typical conservative social model, let alone any other family policy models. In comparison with this background, the Commission’s proposal is very modest. A simple and effective child benefits reform involves a shift to substantially higher and universal benefits that would bring even more to the respective party’s electorate. The further fiscalization of Czech child benefits is ineffective. Czech and international experience has shown that Czech child benefits can be effectively provided both by the social administration and the tax administration.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50600 - Political science
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 Theoretical and Practical Aspects of Public Finance 2016
ISBN
9788024521558
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
326-331
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000392677500052