Child benefits and child tax allowances in the Czech Republic, Slovak Republic and Sweden
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Child benefits and child tax allowances in the Czech Republic, Slovak Republic and Sweden
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Child benefits and child tax allowances in the Czech Republic, Slovak Republic and Sweden
Popis výsledku anglicky
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.
Klasifikace
Druh
J<sub>imp</sub> - Článek v periodiku v databázi Web of Science
CEP obor
—
OECD FORD obor
50501 - Law
Návaznosti výsledku
Projekt
—
Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2023
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
International Journal of Sociology and Social Policy
ISSN
0144-333X
e-ISSN
1758-6720
Svazek periodika
43
Číslo periodika v rámci svazku
11/12
Stát vydavatele periodika
GB - Spojené království Velké Británie a Severního Irska
Počet stran výsledku
16
Strana od-do
964-979
Kód UT WoS článku
000912794900001
EID výsledku v databázi Scopus
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