The distributional impacts of meal vouchers in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F67985998%3A_____%2F16%3A00467299" target="_blank" >RIV/67985998:_____/16:00467299 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/00216208:11230/16:10327614

Výsledek na webu

<a href="http://dx.doi.org/10.18267/j.pep.587" target="_blank" >http://dx.doi.org/10.18267/j.pep.587</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.18267/j.pep.587" target="_blank" >10.18267/j.pep.587</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The distributional impacts of meal vouchers in the Czech Republic

Popis výsledku v původním jazyce

This article aims to analyse the distributional impacts of the meal voucher system in the Czech Republic, especially concerning income inequality. It analyses the redistributive effects of meal allowances on various income deciles providing rough estimates of the impact of meal allowance tax exemption on the government budget and simulating several scenarios for the replacement of the current meal allowance scheme with flat meal allowances. We estimate that meal allowance tax relief represents a direct burden of around 11.3 billion Czech korunas for the state budget, although this approximation does not take indirect effects into account and could thus be an overestimate. We provide evidence which suggests that the current form of meal allowances widens the income gap between beneficiaries and non-beneficiaries, within as well as across the income deciles. Affluent households receive meal allowances more frequently, and, moreover, the allowances they receive are both nominally and proportionately higher. According to our simulation using a constant budget of the size of our rough estimate replacing the current meal allowance scheme with a flat meal allowance system would promote income equality. Such a change would benefit the lower deciles, due to a higher share of individuals in these deciles being entitled to meal allowances, while the upper decile households would see a decline in their meal allowances.

Název v anglickém jazyce

The distributional impacts of meal vouchers in the Czech Republic

Popis výsledku anglicky

This article aims to analyse the distributional impacts of the meal voucher system in the Czech Republic, especially concerning income inequality. It analyses the redistributive effects of meal allowances on various income deciles providing rough estimates of the impact of meal allowance tax exemption on the government budget and simulating several scenarios for the replacement of the current meal allowance scheme with flat meal allowances. We estimate that meal allowance tax relief represents a direct burden of around 11.3 billion Czech korunas for the state budget, although this approximation does not take indirect effects into account and could thus be an overestimate. We provide evidence which suggests that the current form of meal allowances widens the income gap between beneficiaries and non-beneficiaries, within as well as across the income deciles. Affluent households receive meal allowances more frequently, and, moreover, the allowances they receive are both nominally and proportionately higher. According to our simulation using a constant budget of the size of our rough estimate replacing the current meal allowance scheme with a flat meal allowance system would promote income equality. Such a change would benefit the lower deciles, due to a higher share of individuals in these deciles being entitled to meal allowances, while the upper decile households would see a decline in their meal allowances.

Druh

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

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/TD020188" target="_blank" >TD020188: Návrh metodik kvantitativní empirické identifikace sociálně slabších demografických skupin a analýzy existujících interakcí s daňově-dávkovými a dalšími nástroji sociální politiky státu</a><br>

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 periodika

Prague Economic Papers

ISSN

1210-0455

e-ISSN

—

Svazek periodika

25

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

17

Strana od-do

706-722

Kód UT WoS článku

000390727000005

EID výsledku v databázi Scopus

2-s2.0-85007573009