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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AO - Sociologie, demografie

OECD FORD obor

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Projekt

<a href="/cs/project/GAP404%2F12%2F1097" target="_blank" >GAP404/12/1097: Stane se nízká plodnost v České republice trvalým reprodukčním modelem?</a><br>

Návaznosti

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

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název periodika

Demografie

ISSN

0011-8265

e-ISSN

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Svazek periodika

2012

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

13

Strana od-do

356-368

Kód UT WoS článku

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EID výsledku v databázi Scopus

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