Vliv daňového a sociálního systému České republiky na nabídku práce nízkopříjmových domácností.

Abstract

Motivation of individuals towards work is considered one of the most important tasks of the tax and social welfare systems. Whether they succeed in this role is however a matter of debate. The aim of this doctoral dissertation is to identify the problematic parts of the tax and social system in the Czech Republic in terms of their work disincentive effects, with a special focus on low-income citizens. The thesis is composed of three main parts. In the first part the theory of individual labour supply is explained based on models of individual decision making of the neoclassical tradition. The second part is concerned with simulation of the tax and social system effects on the state budget. The last part of the thesis applies the selected indicator - the marginal effective tax rate (METR) - on data from 2001 to 2011 representing seventeen most frequent types of households in the Czech Republic. The METR indicator is widely employed by international institutions (OECD, the European Commission) for an investigation of labour supply effects. The analysis demonstrates that the Czech tax and social system discourages people from working (or even entering the labour force) through several avenues. The thesis concludes by offering suggestions on how these disincentive effects can be mitigated.