IDEAS home Printed from https://ideas.repec.org/a/eko/ekoeko/41_7.html
   My bibliography  Save this article

To What Extent Do Social Benefits and Income Tax Alter Income Distribution in Poland?

Author

Listed:
  • Ewa Aksman

Abstract

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.

Suggested Citation

  • Ewa Aksman, 2015. "To What Extent Do Social Benefits and Income Tax Alter Income Distribution in Poland?," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 41.
    • Handle: RePEc:eko:ekoeko:41_7
    DOI: 10.17451/eko/41/2015/84
    as

    Download full text from publisher

    File URL: http://ekonomia.wne.uw.edu.pl/ekonomia/getFile/759
    Download Restriction: no
    File URL: https://libkey.io/10.17451/eko/41/2015/84?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Creedy, John, 1997. "Evaluating Alternative Tax and Transfer Schemes with Endogenous Earnings," Oxford Economic Papers, Oxford University Press, vol. 49(1), pages 43-56, January.
    2. Atkinson,Anthony Barnes & Micklewright,John, 1992. "Economic Transformation in Eastern Europe and the Distribution of Income," Cambridge Books, Cambridge University Press, number 9780521438827, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Juan Luis Londoño & Miguel Székely, 2000. "Persistent Poverty and Excess Inequality: Latin America, 1970-1995," Journal of Applied Economics, Universidad del CEMA, vol. 3, pages 93-134, May.
    2. Alberto Chilosi, 2014. "The Economic System as an End or as a Means, and the Future of Socialism: An Evolutionary Viewpoint," Palgrave Studies in the History of Economic Thought, in: Riccardo Bellofiore & Ewa Karwowski & Jan Toporowski (ed.), Economic Crisis and Political Economy, chapter 1, pages 10-28, Palgrave Macmillan.
    3. Iga Magda & Ewa Cukrowska-Torzewska, 2019. "Gender wage gap in the workplace: Does the age of the firm matter?," IBS Working Papers 01/2019, Instytut Badan Strukturalnych.
    4. Klugman, Jeni & Braithwaite, Jeanine, 1998. "Poverty in Russia during the Transition: An Overview," The World Bank Research Observer, World Bank, vol. 13(1), pages 37-58, February.
    5. Dimitris Mavridis & Pálma Mosberger, 2017. "Income Inequality and Incentives. The Quasi-Natural Experiment of Hungary 1914-2008," Working Papers halshs-02797438, HAL.
    6. Daniela Andrén & Thomas Andrén, 2015. "Gender and occupational wage gaps in Romania: from planned equality to market inequality?," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 4(1), pages 1-27, December.
    7. Londoño, Juan Luis & Székely, Miguel, 1997. "Persistent Poverty and Excess Inequality: Latin America, 1970-1995," IDB Publications (Working Papers) 6092, Inter-American Development Bank.
    8. Alan B. Krueger & Jorn-Steffen Pischke, 1995. "A Comparative Analysis of East and West German Labor Markets: Before and After Unification," NBER Chapters, in: Differences and Changes in Wage Structures, pages 405-446, National Bureau of Economic Research, Inc.
    9. Chris Doyle, 1996. "The Distributional Consequences During The Early Stages Of Russia'S Transition," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 42(4), pages 493-505, December.
    10. Hossain, Ferdaus & Jensen, Helen H., 2000. "Lithuania's food demand during economic transition," Agricultural Economics, Blackwell, vol. 23(1), pages 31-40, June.
    11. Eva Sierminska, 2004. "Female Income Differentials and Social Benefits: A Four Country Comparison," LIS Working papers 377, LIS Cross-National Data Center in Luxembourg.
    12. Malkova, Olga, 2020. "Did Soviet elderly employment respond to financial incentives? Evidence from pension reforms," Journal of Public Economics, Elsevier, vol. 182(C).
    13. Constantine Angyridis & Brennan Scott Thompson, 2016. "Negative income taxes, inequality and poverty," Canadian Journal of Economics, Canadian Economics Association, vol. 49(3), pages 1016-1034, August.
    14. Francisco H. G. Ferreira, 1999. "Economic transition and the distributions of income and wealth," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 7(2), pages 377-410, July.
    15. Mark Gradstein & Branko Milanovic, 2004. "Does Libertè = Egalité? A Survey of the Empirical Links between Democracy and Inequality with Some Evidence on the Transition Economies," Journal of Economic Surveys, Wiley Blackwell, vol. 18(4), pages 515-537, September.
    16. Martin Kahanec & M. Guzi & M. Martišková & M. Paleník & F. Pertold & Z. Siebertová, 2012. "GINI Country Report: Growing Inequalities and their Impacts in the Czech Republic and Slovakia," GINI Country Reports czech_slovak, AIAS, Amsterdam Institute for Advanced Labour Studies.
    17. Lopez-Rodriguez, Patricia & De la Torre Garcia, Rodolfo, 2000. "Closing the gap: the link between social capital and microfinance services," MPRA Paper 22974, University Library of Munich, Germany, revised Jun 2009.
    18. Sonin, Konstantin, 2003. "Why the rich may favor poor protection of property rights," Journal of Comparative Economics, Elsevier, vol. 31(4), pages 715-731, December.
    19. Bjorn Gustafsson & Ludmila Nivorozhkina, 1998. "The Distribution of Economic Well-being in Urban Russia at the End of the Soviet Era," International Review of Applied Economics, Taylor & Francis Journals, vol. 12(3), pages 361-380.
    20. Franziska Gassmann & Bruno Martorano & Jennifer Waidler, 2022. "How Social Assistance Affects Subjective Wellbeing: Lessons from Kyrgyzstan," Journal of Development Studies, Taylor & Francis Journals, vol. 58(4), pages 827-847, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eko:ekoeko:41_7. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/fesuwpl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.