The Poor or the Kids? Distributional Impacts of Taxes and Benefits Among Czech Households

Abstract

Abstract:This paper provides an up-to-date analysis of the redistributive eff ects of the Czech tax and benefi t system at the household level. We provide several measures of the extent in which the tax and benefi t system redistributes from the rich to the poor and from the childless households to the households with children. We fi nd a rather weak combined power of the tax and benefi t systems in alleviating income inequalities. The system redistributes primarily towards households with children. While households with children earn 55 per cent of total earnings, they pay 39 per cent of total taxes and receive 68 per cent of total benefi ts. Even the richest households with children contribute a lower share of total net taxes (8 per cent) than their share in total earnings (10 per cent). About a quarter of households with children in the upper income deciles collect some benefi ts while only half of the poorest households without children do.

Efficacy and safety of bevacizumab in elderly patients with metastatic colorectal cancer: results from the Czech population-based registry

“…These results were confirmed in both the univariate analysis and in the multivariable Cox model adjusted for possible confounding factors. The observation that patient age does not significantly influence PFS and OS of mCRC patients is consistent with previously published reports [11-14]. Thus, patient age should not be considered a limiting factor with respect to bevacizumab-containing therapy in mCRC patients.…”

“…Efficacy and safety of bevacizumab administered in combination with chemotherapy backbone regimens in patients with mCRC have been the subject of several randomised clinical trials [5-7] as well as observational studies [8,9]. Although patients ≥65 years of age represent the majority of patients with mCRC, this patient population is often underrepresented in clinical trials and very likely undertreated in the clinical practice [10,11]. However, the results of recently published randomised trials as well as observational studies [12-15] suggest that bevacizumab provides similar overall survival (OS) and progression-free survival (PFS) benefits in patients aged ≥65 years compared to younger patients.…”

The Impacts of the 2015 Reform of Direct Taxation: Evaluation with a TAXBEN Model

“…Immervoll (2004) nebo Galuščák a Pavel (2012) se zaměřují pouze na zaměstnance. 5 Dušek, Kalíšková, Münich (2013, 2014 b) Sociální a zdravotní pojištění -zaměstnanci a zaměstnavatelé • Sazba zdravotního pojistného placeného zaměstnancem se zvýší ze 4,5 % na 6,5 %.…”

“…Pro detailní popis modelu, jeho předpoklady, přesné defi nice daňových sazeb, a rozdělení daňových sazeb v aktuálním daňovém a dávkovém systému odkazujeme na předchozí články (Dušek, Kalíšková, a Münich 2013, 2014) a na on-line appendix. 10 Zde pouze shrnujeme hlavní koncepty.…”

Impact of Increasing Child Tax Credit on Family and State Budgets

“…Detailní popis modelu Taxben včetně výsledných simulací současného daňového a sociálního systému je možné nalézt ve studiích Dušek, Kalíšková a Münich (2013a, 2013b.…”