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The distributional impacts of meal vouchers in the Czech Republic
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SYSNO ASEP 0467299 Druh ASEP J - Článek v odborném periodiku Zařazení RIV J - Článek v odborném periodiku Poddruh J Článek ve WOS Název The distributional impacts of meal vouchers in the Czech Republic Tvůrce(i) Janský, Petr (NHU-N) RID
Röhryová, L. (CZ)Zdroj.dok. Prague Economic Papers. - : Vysoká škola ekonomická v Praze - ISSN 1210-0455
Roč. 25, č. 6 (2016), s. 706-722Poč.str. 17 s. Jazyk dok. eng - angličtina Země vyd. CZ - Česká republika Klíč. slova meal allowances ; income inequality ; redistributive effects Vědní obor RIV AH - Ekonomie CEP TD020188 GA TA ČR - Technologická agentura ČR Institucionální podpora NHU-N - RVO:67985998 UT WOS 000390727000005 EID SCOPUS 85007573009 DOI 10.18267/j.pep.587 Anotace This article aims to analyse the distributional impacts of the meal voucher system in the Czech Republic, especially concerning income inequality. It analyses the redistributive effects of meal allowances on various income deciles providing rough estimates of the impact of meal allowance tax exemption on the government budget and simulating several scenarios for the replacement of the current meal allowance scheme with flat meal allowances. We estimate that meal allowance tax relief represents a direct burden of around 11.3 billion Czech korunas for the state budget, although this approximation does not take indirect effects into account and could thus be an overestimate. We provide evidence which suggests that the current form of meal allowances widens the income gap between beneficiaries and non-beneficiaries, within as well as across the income deciles. Affluent households receive meal allowances more frequently, and, moreover, the allowances they receive are both nominally and proportionately higher. According to our simulation using a constant budget of the size of our rough estimate replacing the current meal allowance scheme with a flat meal allowance system would promote income equality. Such a change would benefit the lower deciles, due to a higher share of individuals in these deciles being entitled to meal allowances, while the upper decile households would see a decline in their meal allowances. Pracoviště Národohospodářský ústav Kontakt Tomáš Pavela, pavela@cerge-ei.cz, Tel.: 224 005 122 Rok sběru 2017
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