Progressivity of Taxes, Skeweness of Income Distribution and Violations of the Progressive Principle in Income Tax Systems
Kakwani and Lambert state the three axioms, which should be respected by an equitable tax system. They also proposed a measurement system to evaluate the violations of the axioms. One of the axioms, axiom 2, formulates the progression principle in income tax systems. Vernizzi and Pellegrino improved...
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| Format: | Article |
| Language: | English |
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Czech Statistical Office
2014-06-01
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| Series: | Statistika: Statistics and Economy Journal |
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| Online Access: | http://www.czso.cz/csu/2014edicniplan.nsf/engc/01003BF6EC/$File/32019714q2054.pdf |
| _version_ | 1819315827651903488 |
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| author | Edyta Mazurek |
| author_facet | Edyta Mazurek |
| author_sort | Edyta Mazurek |
| collection | DOAJ |
| description | Kakwani and Lambert state the three axioms, which should be respected by an equitable tax system. They also proposed a measurement system to evaluate the violations of the axioms. One of the axioms, axiom 2, formulates the progression principle in income tax systems. Vernizzi and Pellegrino improved the alternative index to evaluate violations concerning the progressive command in a tax system. The main aim of this paper is to compare the two indexes in order to evaluate violations of progressive principle in income tax systém using the real data. We also check how the progressivity of taxes and skewness of income distribution affect the measurement of the progressive principle violation. |
| first_indexed | 2024-12-24T10:06:18Z |
| format | Article |
| id | doaj.art-251c79b369f045039cb7c28b2f16a81a |
| institution | Directory Open Access Journal |
| issn | 1804-8765 1804-8765 |
| language | English |
| last_indexed | 2024-12-24T10:06:18Z |
| publishDate | 2014-06-01 |
| publisher | Czech Statistical Office |
| record_format | Article |
| series | Statistika: Statistics and Economy Journal |
| spelling | doaj.art-251c79b369f045039cb7c28b2f16a81a2022-12-21T17:00:47ZengCzech Statistical OfficeStatistika: Statistics and Economy Journal1804-87651804-87652014-06-019425461Progressivity of Taxes, Skeweness of Income Distribution and Violations of the Progressive Principle in Income Tax SystemsEdyta Mazurek0Wrocław University of Economics, Wrocław, PolandKakwani and Lambert state the three axioms, which should be respected by an equitable tax system. They also proposed a measurement system to evaluate the violations of the axioms. One of the axioms, axiom 2, formulates the progression principle in income tax systems. Vernizzi and Pellegrino improved the alternative index to evaluate violations concerning the progressive command in a tax system. The main aim of this paper is to compare the two indexes in order to evaluate violations of progressive principle in income tax systém using the real data. We also check how the progressivity of taxes and skewness of income distribution affect the measurement of the progressive principle violation.http://www.czso.cz/csu/2014edicniplan.nsf/engc/01003BF6EC/$File/32019714q2054.pdfPersonal income tax; progressive principleredistributive effectprogressive of taxesequitable tax system |
| spellingShingle | Edyta Mazurek Progressivity of Taxes, Skeweness of Income Distribution and Violations of the Progressive Principle in Income Tax Systems Statistika: Statistics and Economy Journal Personal income tax; progressive principle redistributive effect progressive of taxes equitable tax system |
| title | Progressivity of Taxes, Skeweness of Income Distribution and Violations of the Progressive Principle in Income Tax Systems |
| title_full | Progressivity of Taxes, Skeweness of Income Distribution and Violations of the Progressive Principle in Income Tax Systems |
| title_fullStr | Progressivity of Taxes, Skeweness of Income Distribution and Violations of the Progressive Principle in Income Tax Systems |
| title_full_unstemmed | Progressivity of Taxes, Skeweness of Income Distribution and Violations of the Progressive Principle in Income Tax Systems |
| title_short | Progressivity of Taxes, Skeweness of Income Distribution and Violations of the Progressive Principle in Income Tax Systems |
| title_sort | progressivity of taxes skeweness of income distribution and violations of the progressive principle in income tax systems |
| topic | Personal income tax; progressive principle redistributive effect progressive of taxes equitable tax system |
| url | http://www.czso.cz/csu/2014edicniplan.nsf/engc/01003BF6EC/$File/32019714q2054.pdf |
| work_keys_str_mv | AT edytamazurek progressivityoftaxesskewenessofincomedistributionandviolationsoftheprogressiveprincipleinincometaxsystems |