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@inproceedings{39372,
author = {Vostatek, Jaroslav},
address = {Praha},
booktitle = {Proceedings of the 22nd International Conference Theoretical and Practical Aspects of Public Finance 2017},
edition = {1.},
keywords = {Czech tax mix; labour costs; welfare regimes; social security contributions},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Praha},
isbn = {978-80-245-2242-5},
pages = {72-77},
publisher = {Oeconomica},
title = {Czech Tax Mix and Welfare Regimes of Labour Taxation},
url = {https://kvf.vse.cz/wp-content/uploads/page/158/TPAVF-2017-final.pdf},
year = {2017}
}
TY - JOUR
ID - 39372
AU - Vostatek, Jaroslav
PY - 2017
TI - Czech Tax Mix and Welfare Regimes of Labour Taxation
PB - Oeconomica
CY - Praha
SN - 9788024522425
KW - Czech tax mix
KW - labour costs
KW - welfare regimes
KW - social security contributions
UR - https://kvf.vse.cz/wp-content/uploads/page/158/TPAVF-2017-final.pdf
N2 - To great extent, tax models are interconnected with welfare regimes of individual social security branches. This is shown in tax mixes – as these are significantly different in four basic welfare regimes and labour taxation models: a liberal, conservative, social-democratic and neo-liberal model. By the OECD definition, tax wedges do not include contributions to mandatory private insurance and savings. Regarding welfare regimes, the Czech tax mix is indistinct, the assumptions of the 1993 reform have not been fulfilled and complex reforms of pensions and health care have not been realized. Therefore, we focus “only” on options of simple rationalization of labour taxation including social security contributions that will however reflect in the reported tax mix. Keywords: Czech tax mix, labour costs, welfare regimes, social security contributions
ER -
VOSTATEK, Jaroslav. Czech Tax Mix and Welfare Regimes of Labour Taxation. Online. In \textit{Proceedings of the 22nd International Conference Theoretical and Practical Aspects of Public Finance 2017}. 1. vyd. Praha: Oeconomica, 2017, s.~72-77. ISBN~978-80-245-2242-5.
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