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Autor
Aksman Ewa (University of Warsaw, Poland)
Tytuł
To What Extent Do Social Benefits and Income Tax Alter Income Distribution in Poland?
Źródło
Ekonomia / Uniwersytet Warszawski, 2015, nr 41, s. 7-22, rys., tab., bibliogr. s. 20-22
Słowa kluczowe
Redystrybucja dochodów, Podatek dochodowy od osób fizycznych, Współczynnik Giniego, Świadczenia socjalne
Redistribution of income, Individual income tax, Gini coefficient, Social benefits
Uwagi
summ.
Abstrakt
The paper aims at evaluating redistributive effect of personal income tax and social benefits in Poland, i.e. redistributive impact of net tax. In this study, the Lorenz Curve approach, including income distribution parameters is applied; the fiscal system redistributive effect is measured in relative terms and the Kakwani decomposition is used. The methodology is applied to the data of Polish households in the period 2008-2013 (in each year, the size of the empirical sample is about 37 000 units). The performed analysis showed that tax-benefit system reduced income inequality by 19.84% on average. The net tax redistributive impact was mainly the result of large redistributive influence of social benefits, whereas redistributive effect of income tax was much weaker. The re-ranking effect was the factor which lowered the overall net tax redistributive effect. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
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Bibliografia
Pokaż
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  26. Paulus, Alari, Mitja Čok, Francesco Figari, Péter Hegedüs, Nataša Kump, Orsolya Lelkes, Horacio Levy, Christine Lietz, Silija Lüpsik, Daniela Mantovani, Leszek Morawski, Holly Sutherland, Péter Szivos and Andres Võrk. 2009. "The Effects of Taxes and Benefits on Income Distribution in the Enlarged EU." EUROMOD Working Paper, No. EM8/09.
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ISSN
0137-3056
Język
eng
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