Preferential treatment for families with children in the pension insurance system

Kód výsledku v 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>

Výsledek na webu

<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

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Jazyk výsledku

angličtina

Název v původním jazyce

Preferential treatment for families with children in the pension insurance system

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Preferential treatment for families with children in the pension insurance system

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

ISBN

9788024521558

ISSN

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e-ISSN

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Počet stran výsledku

26

Strana od-do

219-225

Název nakladatele

University of Economics, Prague

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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