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Taxation, Inequality, and Poverty: Evidence from Ukraine

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  • Markina Oksana

    (Kyiv Scientific Research Institute of Forensic Expertise, Ukraine Kyiv National Economics University named after Vadym Hetman, KyivUkraine)

Abstract

The aim of the article is to assess the impact of taxes on poverty and inequality in Ukraine and provide recommendations on how taxation should be used to address problems of inequality and poverty. The research methodology is based on a combination of linear regression and commitment to equity (CEQ) methodology, which was designed by Lustig to analyse the impact of taxation and social spending on inequality and poverty in individual countries. The dataset consists of data from the World Inequality Data Base and data from State Statistic Service of Ukraine.

Suggested Citation

  • Markina Oksana, 2022. "Taxation, Inequality, and Poverty: Evidence from Ukraine," Central European Economic Journal, Sciendo, vol. 9(56), pages 1-18, January.
    • Handle: RePEc:vrs:ceuecj:v:9:y:2022:i:56:p:1-18:n:1
    DOI: 10.2478/ceej-2022-0001
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    References listed on IDEAS

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    More about this item

    Keywords

    fiscal policy; inequality; poverty; taxation; well-being; Gini coefficient; Ukraine; E00; E62; H21; H30; I14; I24;
    All these keywords.

    JEL classification:

    • E00 - Macroeconomics and Monetary Economics - - General - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • I14 - Health, Education, and Welfare - - Health - - - Health and Inequality
    • I24 - Health, Education, and Welfare - - Education - - - Education and Inequality

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