Czech Tax Mix and Welfare Regimes of Labour Taxation

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F17%3A%230000427" target="_blank" >RIV/04274644:_____/17:#0000427 - isvavai.cz</a>
Result on the web
<a href="https://kvf.vse.cz/wp-content/uploads/page/158/TPAVF-2017-final.pdf" target="_blank" >https://kvf.vse.cz/wp-content/uploads/page/158/TPAVF-2017-final.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Czech Tax Mix and Welfare Regimes of Labour Taxation
Original language description
To great extent, tax models are interconnected with welfare regimes of individual social security branches. This is shown in tax mixes – as these are significantly different in four basic welfare regimes and labour taxation models: a liberal, conservative, social-democratic and neo-liberal model. By the OECD definition, tax wedges do not include contributions to mandatory private insurance and savings. Regarding welfare regimes, the Czech tax mix is indistinct, the assumptions of the 1993 reform have not been fulfilled and complex reforms of pensions and health care have not been realized. Therefore, we focus “only” on options of simple rationalization of labour taxation including social security contributions that will however reflect in the reported tax mix. Keywords: Czech tax mix, labour costs, welfare regimes, social security contributions
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 22nd International Conference Theoretical and Practical Aspects of Public Finance 2017
ISBN
9788024522425
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
72-77
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000456193700011

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