Czech Tax Mix and Welfare Regimes of Labour Taxation

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Czech Tax Mix and Welfare Regimes of Labour Taxation

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Czech Tax Mix and Welfare Regimes of Labour Taxation

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

6

Strana od-do

72-77

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000456193700011