Progresivita daňových úlev pro rodiny s dětmi

This thesis focuses on evaluating the impact of family policy instruments on the income situation of households, with particular emphasis on income inequality and the at-risk-of-poverty rate. The thesis aims to analyse the progressivity of tax allowances for families with children and their effect on the risk of poverty. The analytical part is based on the EUROMOD microsimulation model, through which various scenarios of changes in tax allowances for the third and subsequent child are simulated. The analysis also includes an international comparison of selected European Union countries. The impacts of individual measures are assessed using the Gini coefficient and the at-risk-of-poverty rate (AROP). The results indicate that tax allowances have a limited effect on overall income inequality, but may represent a relatively effective tool for targeted support of households with multiple children. The thesis thus confirms that effective reduction of poverty and income inequality requires a combination of different family and social policy instruments.