PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
Czasopismo
2008 | 19 | 1-2 | 77-90
Tytuł artykułu

THE INFLUENCE OF PERSONAL INCOME TAX ON PROSPERITY IN POLAND

Autorzy
Wybrane pełne teksty z tego czasopisma
Warianty tytułu
Języki publikacji
PL
Abstrakty
EN
The paper looks at personal income tax (PIT) in Poland from the perspective of its progressiveness, redistribution effect and influence on prosperity. Household budget surveys carried out by the Central Statistical Office (GUS) in 2003-2005 are the main source of data. The statistical and econometric analysis included in the paper takes into account some basic measures of tax progression. The author also uses a decomposition approach to determine PIT's effect on the average tax rate in the country. The empirical study conducted by him shows that even though Poland's PIT is progressive, its overall redistribution effect is not very strong; in the analyzed period it reduced household income inequalities by only 5.22% on average. This is mainly due to a low effective tax rate. What's more, PIT leads to a decline in prosperity measured with the Sen index; in the analyzed period of time prosperity declined by 11.23% annually on average. With PIT, 'poverty aversion' is stronger than 'inequality aversion', which means that the loss of prosperity resulting from the fall in average income is greater than the increase of prosperity resulting from reduced income disparities.
Słowa kluczowe
Czasopismo
Rocznik
Tom
19
Numer
1-2
Strony
77-90
Opis fizyczny
Rodzaj publikacji
ARTICLE
Twórcy
autor
  • E. Aksman, Uniwersytet Warszawski, Wydzial Nauk Ekonomicznych, Zaklad Mikroekonomii, ul. Dluga 44/50, 00-241 Warszawa, Poland
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
CEJSH db identifier
08PLAAAA03937804
Identyfikator YADDA
bwmeta1.element.0ea33ac9-582b-3b82-9729-668640c1f830
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.