Podrobný výpis o publikaci

Children’s benefits are the important element of family policy. They can be provided basically in two main ways – through income tax credit or through direct transfers such as children allowances. It also matters to what extent family benefits are means-tested. These mechanisms affect both the degree of redistribution and the families’ income situation according to their structure and character. In addition, we can trace the logic of welfare state models in the practice of individual countries. There is no single best model of family benefits that prevails everywhere; therefore, we must analyze different policy options that are available. The paper unveils the situation that has been gradually emerging in Czech family policy based on the empirical settings of the tax and benefit system. It shows the situation of three model families based on calculations and data from period 1993-2017 and the gap they have to receive direct benefit support. The result is the basic assessment of selected trends in family policy in Czechia.