Social security reform for economic transition: the case of the Czech Republic

• 成果类型: Article
• 署名作者: Coulter, F; Heady, C; Lawson, C; Smith, S
• 署名单位: University of Bath; University of London; London School Economics & Political Science
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(97)00037-6
• 发表日期: 1997
• 页码: 313-326
• 关键词: Social Security; economic transition; Czech Republic; public finance

摘要

This paper examines social security reform for transitional economies, using the Czech Republic as an example. Replacement of universal benefits by more generous but income-tested benefits helped the poor, while reducing government expenditure. However, it harmed those slightly above the poverty line and increased the combined marginal rates of tax and benefit withdrawal, especially for the poor. Changes to benefit withdrawal rates made before the reforms were enacted succeeded in improving targeting without increasing marginal tax rates. The implications for other transitional economies is that income-tested benefits are practical and effective, but careful design is needed to maximise their benefit. (C) 1997 Elsevier Science S.A.