PL EN


2010 | 21 | 1-2 | 35-50
Article title

NET TAX AND ITS IMPACT ON INCOME DISPARITIES IN POLAND (Znaczenie podatku netto w Polsce dla zróznicowania dochodów)

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Title variants
Languages of publication
PL
Abstracts
EN
The paper looks at the influence of the so-called net tax on household income disparities in Poland. The net tax is understood as the difference between personal income tax (PIT) and social security benefits. This theoretical category makes it possible to identify the total redistributive impact of public transfers and PIT, the authoress says. A Central Statistical Office (GUS) study of household budgets in 2004-2007 was the source of data for the empirical research made by the authoress. She conducted a statistical and econometric analysis using two definitions of the redistributive effect of net tax based on the Gini coefficient as a measure of income disparities. The research shows that disparities increased in the analyzed period in the case of both original incomes and net household incomes. Original incomes increased by 5.50%, while net household incomes grew 9.29%. She adds that net income disparities were markedly smaller than original income disparities due to the redistributive effect of the net tax. The average net tax rate for original income was positive, showing that households received less in the form of social security benefits than they paid in the form of PIT. This means they were net contributors in this area.
Year
Volume
21
Issue
1-2
Pages
35-50
Physical description
Document type
ARTICLE
Contributors
author
  • Ewa Aksman, Uniwersytet Warszawski, Wydzial Nauk Ekonomicznych, ul. Dluga 44/50, 00-241 Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
10PLAAAA07829
YADDA identifier
bwmeta1.element.b87bf805-47e9-31c7-afe4-4a0848accbe8
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