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2012 | 898 | 5-15

Article title

Wykorzystanie współczynnika Zengi do oceny poziomu redystrybucji dochodów

Authors

Title variants

EN
The Use of the Zenga Coefficient to Assess the Level of Income Redistribution

Languages of publication

PL

Abstracts

EN
The main goal of the article is to propose the use of the Zenga coefficient to assess the income tax, especially the redistribution effect. The redistributive function allows the state both to raise more funds and to distribute income more evenly. The basic measurement of the level of redistribution consists in assessing the impact of the tax system on inequality in income distribution. Comparing coefficients that measure the level of inequality in income distribution before and after taxation is one way to assess the level of redistribution. All the coefficients of the level of redistribution proposed in the literature are based on the commonly used gauge of income inequality – the Gini coefficient. The article proposes Zenga coefficient for its interpretation quality in assessing the level of redistribution to be undertaken.

Contributors

author
  • Uniwersytet Ekonomiczny we Wrocławiu, Katedra Statystyki, ul. Komandorska 118/120, 53-345 Wrocław, Poland

References

  • Dalton H. [1920], The Measurement of the Inequality of Incomes, „The Economic Journal”, vol. 30, nr 119.
  • Kakwani N.C. [1984], On the Measurement of Tax Progressivity and Redistributive Effect of Taxes with Applications to Horizontal and Vertical Equity, „Advances in Econometrics”, nr 3.
  • Musgrave R.A., Thin T. [1984], Income Tax Progression, 1929–48, „Journal of Political Economy”, nr 56(6).
  • Radaelli P. [2010], On the Decomposition by Subgroups of the Gini Index and Zenga’s Uniformity and Inequality Indexes, „International Statistical Review”, vol. 78, nr 1.
  • Reynolds M., Smolensky E. [1977], Public Expenditure, Taxes and the Distribution of Income: The United States, 1950, 1961, 1970, New York.
  • Zenga M. [2007], Inequality Curve and Inequality Index based on the Ratio between Lower and Upper Arithmetic Means, „Statistica & Applicazioni”, vol. 1.

Document Type

Publication order reference

Identifiers

YADDA identifier

bwmeta1.element.desklight-289ede5f-7df2-4887-9546-43795857ebbc
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