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Household Current Income Distribution in Poland

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  • Ewa Aksman

Abstract

The aim of this article is to analyse the influence of progressivity (regressivity) of social benefits and direct taxes on household current income distribution in Poland. It is necessary for evaluating the redistribution function of public finance system. Household budget survey in 1999 conducted by the Central Statistical Office was the source of data. Both basic measures of progressivity (regressivity) of benefits and taxes (global and local) and basic measures of the relevant redistributive effects were used.

Suggested Citation

  • Ewa Aksman, 2003. "Household Current Income Distribution in Poland," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 9.
    • Handle: RePEc:eko:ekoeko:9_132
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    File URL: http://ekonomia.wne.uw.edu.pl/ekonomia/getFile/504
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    References listed on IDEAS

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    1. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    2. Aronson, J Richard & Johnson, Paul & Lambert, Peter J, 1994. "Redistributive Effects and Unequal Income Tax Treatment," Economic Journal, Royal Economic Society, vol. 104(423), pages 262-270, March.
    3. Sandra R. Baum, 1987. "On the Measurement of Tax Progressivity: Relative Share Adjustment," Public Finance Review, , vol. 15(2), pages 166-187, April.
    4. Duclos, Jean-Yves, 1993. "Progressivity, Redistribution, and Equity, with Application to the British Tax and Benefit System," Public Finance = Finances publiques, , vol. 48(3), pages 350-365.
    5. Aggarwal, Pawan K, 1994. "A Local Distributional Measure of Tax Progressivity," Public Finance = Finances publiques, , vol. 49(1), pages 1-11.
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