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Author
Aksman Ewa (University of Warsaw, Poland)
Title
Inequality of Pre-fiscal and Post-fiscal Income Distribution in European Countries
Nierówności podziału dochodów brutto i netto w krajach europejskich
Source
Ekonomista, 2017, nr 2, s. 144-158, tab., bibliogr. 24 poz.
Keyword
Nierówności społeczno-gospodarcze, Dochody ludności, Współczynnik Giniego, Analiza regresji, Modele ekonometryczne, Dochód przed opodatkowaniem
Social-economics inequality, People's income, Gini coefficient, Regression analysis, Econometric models, Pre-fiscal income
Note
JEL Classification: C23, D31, E62, H23, H53
streszcz., summ., rez., This work was supported by the National Science Centre in Poland under Grant "Income Redistribution and Public Debt (Statistically-Econometric Approach)" (No. 2013/11B/B/HS4/01078).
Company
Unia Europejska (UE)
European Union (EU)
Abstract
Celem artykułu jest analiza nierówności dochodów pierwotnych w Europie, a także identyfikacja statystycznej zależności między nierównościami dochodów pierwotnych i dochodów netto, tj. redystrybucyjnego efektu świadczeń społecznych i podatku dochodowego. Badanie empiryczne dotyczy wszystkich krajów Unii Europejskiej, a ponadto Islandii, Norwegii i Szwajcarii w latach 2004-2014. Próbę badawczą stanowią gospodarstwa domowe objęte Europejskim Badaniem Dochodów i Warunków Życia (EU-SILC) (wielkość próby waha się od 116 714 gospodarstw w 2004 r. do 226 701 podmiotów w 2014 r.). Model ekonometryczny z efektami stałymi ujawnia, że współczynnik Giniego dla dochodów pierwotnych nie jest statystycznie istotną zmienną objaśniającą redystrybucyjny efekt świadczeń i podatku (kraje o najwyższych rozpiętościach dochodów pierwotnych nie mają bardziej redystrybucyjnych systemów fiskalnych). Co więcej, brana pod uwagę zmienna, jako całościowa miara nierówności dochodowych, która nie rozróżnia pomiędzy różnymi aspektami nierówności, nie wyjaśnia wydatków na świadczenia społeczne w relacji do PKB. Niemniej współczynnik Giniego dla dochodów pierwotnych w pierwszym i drugim kwintylu oraz między tymi kwintylami (wewnątrzgrupowe i międzygrupowe dysproporcje dochodowe) skutkują wyższymi wydatkami socjalnymi. (abstrakt oryginalny)

The paper aims at assessing inequality of distribution of pre-fiscal income in European countries and capturing the statistical link between the pre-fiscal and post-fiscal income inequality, namely identifying redistributive effect of social transfers and income tax. All EU member states, along with Iceland, Norway and Switzerland in 2004-2014, are covered by the study. Unit data required to calculate the Gini coefficient were obtained from the EU-Survey on Income and Living Conditions (empirical sample ranged from 116 714 households in 2004 to 226 701 households in 2014). Fixed effect panel data model reveals that the original income Gini coefficient is not statistically significant predictor of the taxbenefit redistributive impact, which is expressed in relative terms (on average, countries with the most unequal original income distribution do not have more redistributive fiscal systems). Besides, the key variable of interest, as a comprehensive measure of income inequality, which is not able to discriminate between different aspects of inequality, has no explanatory power while explaining social expenditure-to-GDP ratio. But the original income Gini coefficient within the first quintile, the second quintile and between those two quintiles (within-group and between-group income inequality) turned out to cause social expenditure to grow. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
Bibliography
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ISSN
0013-3205
Language
eng
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