The mutual agreement about priorities in the social area among representatives of customers (towns, municipal corporations), providers (organisations providing social services) and users (handicapped people) is an essential output of the process of social service community planning. This...

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...