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Cluster analysis in the field of taxation
[Shluková analýza v problematice daní]

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  • Jarmila Rybová

Abstract

Cluster analysis is a method of multivariate data processing. It can be easily applied, for example, by means of statistical software. The article focuses on an application of cluster analysis in the field of taxation. The possibility of applying the method is compared for each tax or groups of taxes at two levels: by an individual state and between selected countries. It is also possible to determine, on the basis of cluster analysis, the impact of taxes on economic operators, which can be sorted according to various criteria (income, types of households represented by their members, etc.). An overview of studies in which the selected method of cluster analysis applied to selected datasets shows that cluster analysis has been supplemented by another statistical method or that the clustering process is repeated on a selected part of a set of objects or characters. The reason is usually better interpretation of results and complementary broader context.

Suggested Citation

  • Jarmila Rybová, 2015. "Cluster analysis in the field of taxation [Shluková analýza v problematice daní]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2015(3), pages 58-66.
    • Handle: RePEc:prg:jnlaop:v:2015:y:2015:i:3:id:476:p:58-66
    DOI: 10.18267/j.aop.476
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    References listed on IDEAS

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    1. Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association, vol. 43(2), pages 113-22, June.
    2. Predrag Trpeski & Biljana Tashevska, 2012. "Labour Tax Wedge In The Republic Of Macedonia - Trends And International Comparison," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-24.
    3. Ana Grdoviæ Gnip & Iva Tomic, 2010. "How hard does the tax bite hurt? Croatian vs. European worker," Financial Theory and Practice, Institute of Public Finance, vol. 34(2), pages 109-142.
    4. Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(2), pages 113-122, June.
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    More about this item

    Keywords

    cluster analysis; taxation; comparison of taxes; multivariate data analysis;
    All these keywords.

    JEL classification:

    • C38 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Classification Methdos; Cluster Analysis; Principal Components; Factor Analysis
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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