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Czech Social Security and Tax System and Their Impact on the Income Distribution

Jelínek, Tomáš; Schneider, Ondøej - In: Czech Journal of Economics and Finance (Finance a uver) 51 (2001) 12, pp. 639-657

Paper analyzes the Czech social security and tax system as their redistribution aspects are concerned. On a basis of individual data, authors find that social security programs are usually properly targeted but that the tax breaks favor richer households. A microanalysis of tax expenditures is...

Persistent link: https://www.econbiz.de/10008549753

The Tax System in the Czech Republic

Bronchi, Chiara; Burns, Andrew - In: Czech Journal of Economics and Finance (Finance a uver) 51 (2001) 12, pp. 618-638

This paper discusses the tax system and its effect on individuals in the Czech Republic and offers some specific suggestions for reform. Viewed in an international context, the Czech system is broadly similar to those of other OECD countries. Like them, it exhibits a number of non-neutral...

Persistent link: https://www.econbiz.de/10008495669

Comparison of CO2 Taxation in European Union Member States

Zimmermannová, Jarmila; Korba, Karel - In: Acta Oeconomica Pragensia 2010 (2010) 3, pp. 30-48

for the taxation of energy products and electricity. The first proposals include a new energy taxation system, where the … theoretical concepts regarding environmental and CO2 taxation; then it concentrates on current national systems of CO2 taxation in … European Union Member States with a focus on the energy and transport sectors. After making an overview of CO2 taxation, the …

Persistent link: https://www.econbiz.de/10008500683