Politická ekonomie 2018, 66(6):732-750 | DOI: 10.18267/j.polek.1232

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

Marian Genčev, Denisa Musilová, Jan Široký
Marian Genčev (marian.gencev@vsb.cz); Denisa Musilová (denisa.musilova.st@vsb.cz); Jan Široký (jan.siroky@vsb.cz), VŠB - Technická univerzita Ostrava, Ekonomická fakulta

A Mathematical Model of the Gini Coefficient and Evaluation of the Redistribution Function of the Tax System in the Czech Republic

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

JEL classification: C02, C65, H23, H24

Received: October 11, 2017; Accepted: September 26, 2018; Published: December 1, 2018  Show citation

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Genčev, M., Musilová, D., & Široký, J. (2018). A Mathematical Model of the Gini Coefficient and Evaluation of the Redistribution Function of the Tax System in the Czech Republic. Politická ekonomie, 66(6), 732-750. doi: 10.18267/j.polek.1232
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