The Impact of Income and Wealth Taxation on Income Distribution: The Case Study of OECD Countries

被引：0

作者：

Eser, Levent Yahya ^{[1
]}

Genc, Murat Can ^{[2
]}

机构：

[1] Karadeniz Tech Univ, IIBF, Maliye Bolumu, Trabzon, Turkey

[2] Karadeniz Tech Univ, IIBF, Iktisat Bolumu, Trabzon, Turkey

来源：

MALIYE DERGISI | 2020年 / 178期

关键词：

OECD; Taxes on Income; Wealth Taxes; Gini Cooefficent; Panel Regression Estimations;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

It is theoretically accepted that the taxes on income and wealth should take an important place in the tax system for equity in income distribution. This study aims to test the relationship between income and wealth taxes and income distribution. In this context, the impact of income and wealth taxes on income distribution was employed in the OECD countries for the period of 1990-2017. In this study, theoretical and empirical literature is given, then panel regressions are estimated and the impact of income and wealth taxes on income distribution is determined. As a result of the panel regressions estimations, it was found that taxes on income and wealth have a positive effect on the income distribution.

引用

页码：224 / 239

页数：16

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