Politická ekonomie
Politická ekonomie
Politická ekonomie
TEORETICKÝ ČASOPIS • ISSN 0032-3233 (Print) • ISSN 2336-8225 (Online)

Politická ekonomie Vol. 66 No. 6

Matematický model Giniho koeficientu a zhodnocení redistribuční funkce daňového systému České republiky

DOI: https://doi.org/10.18267/j.polek.1232

[plný text (PDF)]

Marian Genčev, Denisa Musilová, Jan Široký

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.

JEL klasifikace: C02, C65, H23, H24

Reference:
Allison, P. D. (1978). Measures of Inequality. Americal Sociological Review, 43(6), 865–880,

https://doi.org/10.2307/2094626

Arnold, R. A. (2014). Economics. 11th Edition. Mason: Cengage Learnings.

ISBN 978-1-133-18975-6-1.

Ceriani, L., Verme, P. (2012). The Origins of the Gini Index: Extracts from Variabilità e Mutabilità

(1912) by Corrado Gini. The Journal of Economic Inequality, 10(3), 421–443, https://doi.

org/10.1007/s10888-011-9188-x

Cerone, P., Dragomir, S. S. (2006). Bounds for the Gini Mean Difference of an Empirical

Distribution. Applied Mathematics Letters, 19(3), 283–293, https://doi.org/10.1016/j.

aml.2005.05.009

ČSÚ (2017). Příjmy a životní podmínky domácností – 2016. [Cit. 2018-03-16] Dostupné z:

https://www.czso.cz/csu/czso/prijmy-a-zivotni-podminky-domacnosti-2016

Deaton, A. (1971). Wealth Effects on Consumption in a Modified Life-Cycle Model. Review of

Economic Studies, 39(4), 443–453, https://doi.org/10.2307/2296512

Fiľo, P., Buchtová, B. (2010). The Relationship Between Unemployment Duration and Selected

Personality Characteristic of Unemployed People. Acta Univ. Agric. Silvic. Mendelianae Brun.,

58(6), 123–132, https://doi.org/10.11118/actaun201058060123

Houghton, J., Khandker, S. R. (2009). Handbook of Poverty and Inequality. Washington, DC: World

Bank. ISBN 978-0-8213-7613-3.

Chenery, B. H., Ahluwalia, M. S., Bell, C. L. et al., eds. (1974). Redistribution with Growth. New York

etc., Oxford University Press. ISBN 0-19-920070-X.

James, S., Nobes, Ch. (2016). The Economics of Taxation. 16th Edition. Birmingham, etc.: Fiscal

Publications. ISBN 978-19-0620-132-6.

Jantzen, R. T., Volpert, K. (2012). On the Mathematics of Income Inequality: Splitting the

Gini Index in Two. The American Mathematical Monthly, 119(10), 824–837, https://doi.

org/10.4169/amer.math.monthly.119.10.824

Jurečka, V. a kol. (2013). Mikroekonomie. 2. vyd. Praha: Grada. ISBN 978-80-247-4385-1.

Kakwani, N. C. (1977). Measurement of Tax Progressivity: An International Comparison.

The Economic Journal, 87(345), 71–80, https://doi.org/10.2307/2231833

Kubátová, K. (2015). Daňová teorie a politika. 6. vyd. Praha: Wolters Kluwer.

ISBN 978-80-7478-841-3.

Kvíčalová, J., Široký, J. (2013). Quantification of Factors Influencing the Difference in Houselhold

Income in the Czech Republic. Acta Univ. Agric. Silvic. Mendelianae Brun., 61(4), 995–1003,

https://doi.org/10.11118/actaun201361040995

Lambert, P. J. (2002). The Distribution and Redistribution of Income. 3rd Edition. Manchester:

Manchester University Press. ISBN 978-0-7190-5732-8.

Marek, L. (2010). Analýza vývoje mezd v ČR v letech 1995–2008. Politická ekonomie, 58(2),

186–206, https://doi.org/10.18267/j.polek.726

Musgrave, R. A., Thin T. (1948). Income Tax Progression 1929–48. Journal of Political Economy,

56(6), 498–514, http://doi.org/10.1086/256742

OECD (2017). Terms of Reference OECD Project on the Distribution of Household Incomes.

[Cit. 2018-03-16] Dostupné z: http://www.oecd.org/els/soc/IDD-ToR.pdf

Plata-Pérez, L., Sánchez-Peréz, J., Sánchez-Sánchez, F. (2015). An Elementary Characterizetion

of Gini Index. Mathematical Social Sciences, 74, 78–83, https://doi.org/10.1016/j.

mathsocsci.2015.01.002

Salanié, B. (2003). Economics of Taxation. Cambridge: MIT Press. ISBN 978-0262-19486-0.

Samuelson, P. A., Nordhaus, W. D. (2007). Ekonomie. 18. vyd. Praha: Svoboda.

ISBN 978-80-20-50590-3.

Schelleckens, M. et al. (2017). European Tax Handbook 2017. Amsterdam: IBDF.

ISBN 978-90-8722-407-3.

Sen, A. K. (1997). On Economic Inequality. Oxford: Oxford university Press.

ISBN 978-01-982-8193-1.

Stroup, M. (2005). An Index for Measuring Tax Progressivity. Economics Letters, 86(2), 205–213,

https://doi.org/10.1016/j.econlet.2004.06.017

Suits, D. B. (1977). Measurement of Tax Progressivity. American Economic Review, 4(67), 747–752.

Vančurová, A., Láchová, L. (2018). Daňový systém ČR 2018. 14. vyd. Praha: 1. VOX.

ISBN 978-80-87480-55-7.

Vítek, L. (2008). Ekonomická analýza zdanění příjmů. Praha: IREAS. ISBN 978-80-86684-50-5.

World Bank (1990). Inequality: Methods and Tools. [Cit. 2018-03-16] Dostupné z: http://www.

worldbank.org/poverty/inequal/index.htm

Zee, H. H. (1995). Taxation and Equity, in P. Shome, ed. Tax Policy Handbook. Washington DC: FAD

IMF. ISBN 978-15-577-5490-5.

Zenga, M. et al. (2014). The Variance of Gini’s Mean Difference and its Estimators. Statistica,

64(3), 455–475, https://doi.org/10.6092/issn.1973-2201/50

Zvára, K. (2013). Základy statistiky v prostředí R. Praha: Nakladatelství Karolinum.

ISBN 978-80-246-2245-3.