Classic estimation methods in the assessment of the redistribution consequences of functioning of consumption taxes in Poland

Bogumiła Dobrowolska

Abstract


The estimation of redistribution consequences of functioning of consumption taxes by means of econometric models is poorly recognized in subject literature, and hereby research is the attempt to bridge the gap in this field.
The aim of the article is to try to use classical methods of estimation to investigate redistribution consequences of functioning of consumption taxes in Poland. The research was carried out on the sample of the households analysed by GUS [Central Statistic Office] within the research of household budgets in the years 1995-2011 according to deciles income groups.

Keywords


consumption of households; regressive taxation; regression models

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References


Adams D.W., The Distributive Effects of VAT In The United Kingdom, Ireland, Belgium and Germany, “The Three Bank Review” 1980, nr 128.

Badania budżetów gospodarstw domowych, GUS, Warszawa.

Błaczkowska A., Analiza wydatków ludności, [w:] K. Jajuga (red.), Ekonometria. Metody i analiza problemów ekonomicznych, AE we Wrocławiu, Wrocław 2002.

Dobrowolska B., Ekonomiczne konsekwencje opodatkowania konsumpcji indywidualnej w procesie integracji z Unią Europejską, rozprawa doktorska napisana w Katedrze Statystyki Ekonomicznej i Społecznej UŁ, Łódź 2008.

Welfe W. (red.), Ekonometryczne modele rynku, t. 2: Modele konsumpcji, PWE, Warszawa 1978.




DOI: http://dx.doi.org/10.17951/h.2013.47.3.119
Date of publication: 2015-07-23 22:18:12
Date of submission: 2015-07-20 13:32:11


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