IDEAS home Printed from https://ideas.repec.org/a/taf/specan/v19y2024i2p161-182.html
   My bibliography  Save this article

Interregional inequality in budget revenues per capita and its decomposition by source: the case of pre-pandemic Russia

Author

Listed:
  • Marina Malkina

Abstract

The study identifies the sources of convergence/divergence of Russian regions in per capita budget revenues in the period 2010–19. Budget inequality is assessed using the Theil–Bernoulli index and then decomposed by stages of budgeting and sources. The research shows that inequality, initially formed at the production stage, more than doubles at the stage of tax collection due to the progressiveness of the tax rate in relation to the tax base in the Russian regions. The tax distribution system makes the largest contribution to the convergence of Russian regions in terms of per capita budget revenues, while the contribution of the budget transfer system decreases over time due to its ever growing deviation from the real position of the regions.

Suggested Citation

  • Marina Malkina, 2024. "Interregional inequality in budget revenues per capita and its decomposition by source: the case of pre-pandemic Russia," Spatial Economic Analysis, Taylor & Francis Journals, vol. 19(2), pages 161-182, April.
    • Handle: RePEc:taf:specan:v:19:y:2024:i:2:p:161-182
    DOI: 10.1080/17421772.2023.2285961
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/17421772.2023.2285961
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/17421772.2023.2285961?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
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    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:taf:specan:v:19:y:2024:i:2:p:161-182. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RSEA20 .

    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.