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Tax and Welfare Reforms in the Czech Republic—Structural Implications and Challenges, Thomas Dalsgaard

The paper provides an analysis and discussion of key structural implications of the 2007 and 2008 welfare and tax reforms in the Czech Republic. Based on a detailed micro-study of marginal and average effective tax rates for individuals at various points along the earnings curve, it concludes that while incentives to save and invest have improved, work incentives are being severely hampered by high marginal effective tax rates for low- and middle income individuals. The reforms also fail to address the most pressing fiscal concern: to put government finances on a sustainable path
Table Of Contents
Contents; I. Tax and Welfare Reform in the Czech Republic-Structural Implications and Challenges; A. Introduction; B. The Backdrop for Reform; Figures; 1. Tax Structure in Selected Countries, 2004; 2. Labor Participation Rates in Selected Countries, 2006; 3. Hours Worked in Selected Countries, 2006; 4. Participation Rates Among the Younger and Older Generations, 2006; 5. Unemployment Rates, 2006; 6. Long-Term Unemployment in Percent of Total Unemployment; C. The Reform Package-Key Features; Boxes; 1. Experience with Flat Tax Reforms in Central and Eastern Europe
Literary Form
non fiction
Description based upon print version of record
Physical Description
1 online resource (54 p.)
Specific Material Designation
Form Of Item

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