The Impact of Re-ranking on the Redistributive Effect of Income Tax

• Autorzy: Ewa Aksman
• Języki publikacji: EN

Abstrakty

EN

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)

Słowa kluczowe

EN

Income tax; Taxation theory; Household income

PL

Podatek dochodowy; Teoria opodatkowania; Dochody gospodarstw domowych

• Czasopismo: Emergo. Journal of Transforming Economies and Societies
• Rocznik: 2004
• Tom: 11
• Numer: nr 4
• Strony: 32--42

Twórcy

autor

Ewa Aksman

• University of Warsaw, Poland

Bibliografia

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