WASET
	@article{(Open Science Index):https://publications.waset.org/pdf/1705,
	  title     = {Distributional Effects of Tax and Benefit Reforms in the Czech Republic},
	  author    = {L. VĂ­tek},
	  country	= {},
	  institution	= {},
	  abstract     = {The Czech Republic has over the past decade carried out two waves of tax and benefit reforms. The first one took place in 2005–2006 during the left-wing government and the second one has been carried out in 2008 by the right-wing government. Using EUSILC data for selected types of households, the paper assesses changes in the distribution of gross incomes and effects of the changes in taxes and benefits on the distribution of incomes after taxes and a provision of social benefits. The analysis is carried out on four types of households with and without children. The analysis is performed using Lorenz curves and Gini coefficients. The results show that the tax system changes the distribution of incomes less significantly than benefits. The 2006 reform reduced the differential between the Gini coefficient for the gross income and the Gini coefficient after taxes and benefits for households with active parents and one child. Reform in 2008 supported families with children and an reduced the differential between the gross income and income after taxes and benefits for different types of families.
},
	    journal   = {International Journal of Economics and Management Engineering},
	  volume    = {6},
	  number    = {11},
	  year      = {2012},
	  pages     = {2976 - 2982},
	  ee        = {https://publications.waset.org/pdf/1705},
	  url   	= {https://publications.waset.org/vol/71},
	  bibsource = {https://publications.waset.org/},
	  issn  	= {eISSN: 1307-6892},
	  publisher = {World Academy of Science, Engineering and Technology},
	  index 	= {Open Science Index 71, 2012},
	}