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@inproceedings{5817, author = {Holub, Martin}, address = {Praha}, booktitle = {Proceedings of the 21th International Conference Theretical and Practical Aspects of Public Finance}, edition = {2016}, editor = {Sedmihradská, L.}, keywords = {non-contributory periods; old-age pension; social contributions; family policy}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Praha}, isbn = {978-80-245-2155-8}, note = {Ar 2016/2017 - odesláno do RIV. (duben 2017)}, pages = {219-225}, publisher = {University of Economics, Prague}, title = {Preferential treatment for families with children in the pension insurance system}, url = {http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf}, year = {2016} }
TY - JOUR ID - 5817 AU - Holub, Martin PY - 2016 TI - Preferential treatment for families with children in the pension insurance system PB - University of Economics, Prague CY - Praha SN - 9788024521558 N1 - Ar 2016/2017 - odesláno do RIV. (duben 2017) KW - non-contributory periods KW - old-age pension KW - social contributions KW - family policy UR - http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf L2 - http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf N2 - Currently, as a response to declining birth rates, the Czech government is seeking measures for the support of families with children through the tax and social security systems. One of the proposals that this paper analyses consists of a specific proposal put forward by the Expert Commission for Pension Reform and a modified proposal from the Ministry for Labour and Social Affairs(MLSA) consisting ofthe determination of different levels of pension insurance contributions depending on the number of children raised. The paper presents a thorough analysis of these proposals from both the micro-economic and macro-economic perspectives, and considers them in the context of the current theory of pension systems. On the basis of the analysis performed, it was concluded that the proposed measure is, in relation to the objectives which it purports to fulfil, i.e. support for families with children, both inappropriate and inconsistent and, indeed,results in only marginal effects for families with children, does not include all types of family coexistence and that, in the context of current tax and social policies, more suitable measures exist that would lead to the achievement of the targets. ER -
HOLUB, Martin. Preferential treatment for families with children in the pension insurance system. In Sedmihradská, L. \textit{Proceedings of the 21th International Conference Theretical and Practical Aspects of Public Finance}. 2016th ed. Praha: University of Economics, Prague, 2016, p.~219-225, 26 pp. ISBN~978-80-245-2155-8.
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