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Matematický model Giniho koeficientu a zhodnocení redistribuční funkce daňového systému České republiky
[A Mathematical Model of the Gini Coefficient and Evaluation of the Redistribution Function of the Tax System in the Czech Republic]

Author

Listed:
  • Marian Genčev
  • Denisa Musilová
  • Jan Široký

Abstract

The paper deals with two related topics - a mathematical model of the Gini coefficient, and its application in the taxation theory. However, the mathematical part of the paper should not only be understood as a traditional methodological starting point, but it has also didactic character and correctly describes the properties of the Gini coefficient, pointing to misinterpretation deficiencies found in a number of contemporary works. In the application part of the paper, we study the fulfillment of redistribution function of the tax system in the Czech Republic by using the Musgrave-Thin index coefficient M. Our research implies that the global progressivity of the tax allowance system in the Czech Republic was moderately progressive throughout the analyzed period 2006-2016. The considerable change in the personal income tax structure made in 2008 did not essentially reflect the global tax progressivity. Key words: tax progressivity, Gini coefficient, Lorenz curve, redistribution

Suggested Citation

  • Marian Genčev & Denisa Musilová & Jan Široký, 2018. "Matematický model Giniho koeficientu a zhodnocení redistribuční funkce daňového systému České republiky [A Mathematical Model of the Gini Coefficient and Evaluation of the Redistribution Function o," Politická ekonomie, Prague University of Economics and Business, vol. 2018(6), pages 732-750.
    • Handle: RePEc:prg:jnlpol:v:2018:y:2018:i:6:id:1232:p:732-750
    DOI: 10.18267/j.polek.1232
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    References listed on IDEAS

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    1. Jolana Kvíčalová & Jan Široký, 2013. "Quantification of factors influencing the difference in household income in the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(4), pages 995-1003.
    2. Sen, Amartya, 1997. "On Economic Inequality," OUP Catalogue, Oxford University Press, number 9780198292975.
    3. Stroup, Michael D., 2005. "An index for measuring tax progressivity," Economics Letters, Elsevier, vol. 86(2), pages 205-213, February.
    4. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
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    More about this item

    Keywords

    tax progressivity; gini coefficient; lorenz curve; redistribution;
    All these keywords.

    JEL classification:

    • C02 - Mathematical and Quantitative Methods - - General - - - Mathematical Economics
    • C65 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Miscellaneous Mathematical Tools
    • 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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