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Znaczenie podatku netto w Polsce dla zróżnicowania dochodów

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Aksman E.
Gospodarka Narodowa. The Polish Journal of Economics
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2010
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vol. 237
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issue 1-2
35-50
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, Aksman 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 author. 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%, Aksman says. 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, Aksman concludes.
2
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Wpływ podatku dochodowego od osób fizycznych w Polsce na dobrobyt społeczny

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Aksman E.
Gospodarka Narodowa. The Polish Journal of Economics
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2008
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vol. 221
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issue 1-2
77-90
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 Aksman 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, Aksman says. 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,” the author says, 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.
3
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Do Poverty and Income Inequality Affect Public Debt?

100%
Aksman E.
Gospodarka Narodowa. The Polish Journal of Economics
|
2017
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vol. 292
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issue 6
79-93
PL
Celem artykułu jest zbadanie wpływu ubóstwa i nierówności dochodowych na dług publiczny w krajach Unii Europejskiej, biorąc pod uwagę dynamiczną naturę zmiennej objaśnianej. Aby zmierzyć absolutny poziom ubóstwa, proponowany jest nowy całościowy miernik deprywacji, który pozwala na rozróżnienie między przeciętnym i skrajnym poziomem tego zjawiska. Przy identyfikacji nierówności dochodowych uwzględniane są dysproporcje w rozkładzie dochodów rynkowych, jako że najprawdopodobniej właśnie ten czynnik oddziałuje na rządowe wydatki o charakterze redystrybucyjnym (stosowany jest współczynnik Giniego). Dynamiczny model panelowy jest estymowany za pomocą skorygowanego estymatora LSDV (the bias-corrected LSDV estimator). Wyniki pokazują, że ani ubóstwo, ani nierówności dochodowe nie są statystycznie istotnymi predyktorami długu publicznego w relacji do PKB. Wynika to stąd, że państwa z wyższym poziomem absolutnego ubóstwa lub wyższymi dysproporcjami dochodowymi de facto wydają mniej na świadczenia społeczne, a kraje o wyższym poziomie relatywnego ubóstwa nie mają wyższych wydatków socjalnych niż pozostała część próby.
EN
The aim of this paper is to capture the impact of poverty and income inequality on public debt in European Union countries, providing for the dynamic nature of the response variable. To assess absolute poverty, a new overall deprivation indicator is suggested, a measure that makes it possible to distinguish between average deprivation and severe deprivation. To determine income inequality, the unevenness in the distribution of prefiscal income is considered, as this is the factor that is most likely to cause government redistributive spending. A dynamic panel data model (DPD model) is estimated using the bias-corrected LSDV estimator. The results indicate that neither poverty nor income inequality are statistically significant predictors of the public debt-to-GDP ratio. This is because countries that report higher absolute poverty or higher income inequality de facto spend less on social benefits, while countries with higher relative poverty do not have higher social spending than the rest of the sample.
4
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To What Extent Do Social Benefits and Income Tax Alter Income Distribution in Poland?

100%
Aksman E.
Ekonomia. Rynek, Gospodarka, Społeczeństwo
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2015
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issue 41
7-22
EN
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.
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