The Fiscalization of Child Benefits

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

The Fiscalization of Child Benefits

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The Fiscalization of Child Benefits

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50600 - Political science

Projekt

—

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 Theoretical and Practical Aspects of Public Finance 2016

ISBN

9788024521558

ISSN

—

e-ISSN

—

Počet stran výsledku

6

Strana od-do

326-331

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000392677500052