Other formats:
BibTeX
LaTeX
RIS
@inproceedings{5519,
author = {Vostatek, Jaroslav},
address = {Praha},
booktitle = {Proceedings of the 21th International Conference Theoretical and Practical Aspects of Public Finance 2016},
doi = {http://dx.doi.org/10.18267/pr.2016.sed.2155.8},
edition = {1.},
editor = {Sedmihradská, L.},
keywords = {child benefit ; tax expenditure ; tax rebate ; public administration ; social administration},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Praha},
isbn = {978-80-245-2155-8},
pages = {326-331},
publisher = {Oeconomica},
title = {The Fiscalization of Child Benefits},
url = {http://knowledgeconference.upol.cz/downloads/2016-Knowledge_for_Market_Use_Proceedings.pdf},
year = {2016}
}
TY - JOUR
ID - 5519
AU - Vostatek, Jaroslav
PY - 2016
TI - The Fiscalization of Child Benefits
PB - Oeconomica
CY - Praha
SN - 9788024521558
KW - child benefit
KW - tax expenditure
KW - tax rebate
KW - public administration
KW - social administration
UR - http://knowledgeconference.upol.cz/downloads/2016-Knowledge_for_Market_Use_Proceedings.pdf
L2 - http://knowledgeconference.upol.cz/downloads/2016-Knowledge_for_Market_Use_Proceedings.pdf
N2 - 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.
ER -
VOSTATEK, Jaroslav. The Fiscalization of Child Benefits. In Sedmihradská, L. \textit{Proceedings of the 21th International Conference Theoretical and Practical Aspects of Public Finance 2016}. 1st ed. Praha: Oeconomica, 2016, p.~326-331. ISBN~978-80-245-2155-8. Available from: https://dx.doi.org/10.18267/pr.2016.sed.2155.8.
|
