BazEkon - Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie

BazEkon home page

Meny główne

Autor
Aksman Ewa (University of Warsaw, Poland)
Tytuł
The Impact of Re-ranking on the Redistributive Effect of Income Tax
Źródło
Emergo. Journal of Transforming Economies and Societies, 2004, vol. 11, no. 4, s. 32-42, tab., bibliogr. 24 poz.
Słowa kluczowe
Podatek dochodowy, Teoria opodatkowania, Dochody gospodarstw domowych
Income tax, Taxation theory, Household income
Abstrakt
The aim of this article is to examine the influence of re-ranking on the redistributive effect of income tax. It will help to answer the question to what extent re-ranking decreases this effect. The paper is organised as follows. Section II provides a definition of re-ranking. Section III outlines the main decompositions of the income tax redistributive effect into the re-ranking effect and other components. Section IV discusses the source of data for the research and variable definitions. Section V summarises the empirical results. Section VI presents the most important conclusions. (fragment of text)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Bibliografia
Pokaż
  1. Aksman, E. (2002) "Redystrybucyjny efekt podatku dochodowego w Polsce" [The redistributive effect of income tax in Poland]. Ekonomista 4: 555-74
  2. Aronson, J. R., Johnson, P. and Lambert, P. J. (1994) "Redistributive Effect and Unequal Income Tax Treatment". The Economic Journal 104: 262-70
  3. Atkinson A. B. (1980) "Horizontal Equity and the Distribution of the Tax Burden" in H. J. Aaron and M. J. Boskin (eds) The Economics of Taxation. Studies of Government Finance. Washington DC: The Brookings Institution
  4. Atkinson, A. B. and Stiglitz, J. E. (1980) Lectures on Public Economics. New York: McGraw-Hill
  5. Creedy, J., van de Ven, J. (2001) "Decomposing Redistributive Effects of Taxes and Transfers in Australia: Annual and Lifetime Measures". Australian Economic Papers 40
  6. Duclos, J. (1993) "Progressivity, Redistribution and Equity with Application to the British Tax and Benefit System". Public Finance 48 (3): 350-65
  7. Feldstein, M. (1976) "On the Theory of Tax Reform". Journal of Public Economics 6
  8. Górecki, B. and Wiśniewski, M. (1998) "Zróżnicowanie dochodów gospodarstw domowych w Polsce w latach 1987-95" [Household income inequality in Poland in 1987-95] in Podział dochodu i nierówności dochodowe [Income distribution and income inequality]. Report No. 29. Warsaw: The Socio-Economic Strategies Council
  9. Household (2000) "Household Budget Surveys in 1999". Information and Statistical Papers. Warsaw: Central Statistical Office
  10. Household (2001) "Household Budget Surveys in 2000". Information and Statistical Papers. Warsaw: Central Statistical Office
  11. Household (2002) "Household Budget Surveys in 2001". Information and Statistical Papers. Warsaw: Central Statistical Office
  12. Jenkins, S. (1988) "Re-ranking and the Analysis of Income Redistribution". Scottish Journal of Political Economy 1: 65-76
  13. Kakwani, N. C. (1977) "Measurement of Tax Progressivity: An International Comparison". The Economic Journal 7 (87): 71-80
  14. Kakwani, N. C. (1984) "On the Measurement of Tax Progressivity and Redistributive Effect of Taxes with Application to Horizontal and Vertical Equity". Advances in Econometrics 3: 149-68
  15. Lambert, P. J. and Pfähler, W. (1988) "On Aggregate Measures of the Net Redistributive Impact of Taxation and Government Expenditure". Public Finance Quarterly 16: 178-202
  16. Musgrave, R. A. (1959) The Theory of Public Finance. New York: McGraw-Hill
  17. Owsiak, S. (2004) Finanse publiczne. Teoria i praktyka [Public finance. Theory and practice]. Warsaw: PWN
  18. Plotnick, R. (1981) "A Measure of Horizontal Inequity". The Review of Economics and Statistics 63: 283-88
  19. Reynolds, M. and Smolensky, E. (1977) Public Expenditures, Taxes and the Distribution of Income: The United States, 1950, 1961, 1970. New York: Academic Press
  20. Styczeń, M. and Topińska, I. (1999) "Podatki i wydatki socjalne jako narzędzia redystrybucji dochodów gospodarstw domowych" [Taxes and social spending as instruments of household income redistribution]. Report No. 4. Warsaw: Institute of Labour and Social Affairs
  21. Ven, J., Creedy, J. and Lambert, P. J (2001) "Close Equals and Calculation of the Vertical, Horizontal and Re-ranking Effects of Taxation". Oxford Bulletin of Economics and Statistics 63 (3): 381-94
  22. Wagstaff, A., Doorslaer, E., Burg, H., Calonge, S., Christiansen, T, Citoni, G., Gerdtham, U., Gerfin, M., Gross, L., Hàkinnen, U., John, J., Jonhson, P., Klavus, J., Lachaud, C, Lauridsen, J., Leu, R., Nolan, B., Peran, E., Propper, C, Puffer, E, Rochaix, L., Rodriguez, M., Schellhorn, M., Sund-berg, G. and Winkelhake, O. (1999) "Redistributive Effect, Progressivity and Differential Tax Treatment: Personal Income Taxes in Twelve OECD Countries". Journal of Public Economics 72: 73-98
  23. Wiśniewski, M. (1999) Dzieci w polskim systemie podatku dochodowego [Children in the income tax system in Poland]. Warsaw: The Polish Parliamentary Bureau of Studies and Consulting
  24. Ziółkowska, W. (2005) Finanse Publiczne. Teoria i zastosowanie [Public finance. Theory and application]. Poznań: Higher School of Banking
Cytowane przez
Pokaż
ISSN
1233-3115
Język
eng
Udostępnij na Facebooku Udostępnij na Twitterze Udostępnij na Google+ Udostępnij na Pinterest Udostępnij na LinkedIn Wyślij znajomemu