Back to Search
Start Over
Child benefits and child tax allowances in the Czech Republic, Slovak Republic and Sweden.
- Source :
- International Journal of Sociology & Social Policy; 2023, Vol. 43 Issue 11/12, p964-979, 16p
- Publication Year :
- 2023
-
Abstract
- Purpose: The paper deals with the child benefits system in the Czech Republic, Slovak Republic and Sweden. Design/methodology/approach: The authors describe the systems as the key baseline for subsequent qualitative and quantitative comparison. An essential element is the quantitative comparison of child benefits using their statistically stationarised values. Findings: The Czech and Slovak systems provide a comparable rate of coverage as the Swedish system regarding the payment of both types of benefits, i.e. child benefits and tax allowances, for the first and second child; however, from the third child, the individual differences are considerable. Albeit the concepts of Czech and Slovak systems are framed by the same historical origins and conceptual approach, they differ significantly, with Slovakia providing the lowest aggregate level of child benefits. Originality/value: The paper provides insight into the child benefit systems in the respective countries. These systems are at the centre of attention of policymakers who are attempting to maintain birth rates and reduce child poverty. The Czech Republic has the lowest level of at-risk-of-poverty rates for persons under 16 years of age, while natality rates are comparable. [ABSTRACT FROM AUTHOR]
- Subjects :
- FAMILY allowances
TAX benefits
INDIVIDUAL differences
BIRTH rate
PAYMENT systems
Subjects
Details
- Language :
- English
- ISSN :
- 0144333X
- Volume :
- 43
- Issue :
- 11/12
- Database :
- Complementary Index
- Journal :
- International Journal of Sociology & Social Policy
- Publication Type :
- Academic Journal
- Accession number :
- 173114587
- Full Text :
- https://doi.org/10.1108/IJSSP-07-2022-0183