We are comparing the economic models of state social support which utilize the concept of the negative income tax. The comparison builds upon the overview of the main theoretical articles. We have analysed the proposals of various political parties regarding the negative income tax; in case of a Czech party's proposal of replacing a set of subsidies with the negative income tax, we have calculated the overall expected savings. For the purpose of the overall comparison, we selected the models of Friedman, Tobin, Sulik and the Earned Income tax Credit model. We benchmarked them in various theoretical and practical criteria. We conclude that they do not differ substantially except for their philosophical interpretation.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:194495 |
| Date | January 2015 |
| Creators | Havlíková, Iveta |
| Contributors | Stroukal, Dominik, Brožová, Dagmar |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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