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Development of redistribution in the Czech Republic between years 2004-2014
[Vývoj redistribuce v České republice v období 2004-2014]

Author

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  • Eva Gajdošová

Abstract

The aim of this paper is to find out how the tax-benefit system in the Czech Republic contributed to progressivity of income distribution between years 2004 and 2014. Analysis was done by comparing Lorenz curves, Gini coefficient and index of effective progressivity. Indicators were designed for different income situations caused by taxation, social insurance and social incomes. It was found, that setting of the tax-benefit system progressively affected the distribution of household incomes. Level of progression had constant values. The most important tools are in a long-term period social incomes (pensions and welfare benefits) and taxes, which can be reasonably regarded as a progressive factor especially in case of using a tax bonus.

Suggested Citation

  • Eva Gajdošová, 2016. "Development of redistribution in the Czech Republic between years 2004-2014 [Vývoj redistribuce v České republice v období 2004-2014]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(3), pages 5-24.
    • Handle: RePEc:prg:jnlcfu:v:2016:y:2016:i:3:id:477:p:5-24
    DOI: 10.18267/j.cfuc.477
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    More about this item

    Keywords

    Redistribution; Progressivity; Gini coefficient; Lorenz curve; Redistribuce; Progresivita; Gini koeficient; Lorenzova křivka;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
    • I30 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General

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