Household Taxation and Income Distribution

FINANCING GOVERNMENT IN THE TRANSITION: BULGARIA, Zeljko Bogetic and Arye L. Hillman, eds., World Bank and Avebury, 1996

13 Pages Posted: 27 Apr 2011

Date Written: October 1, 1996

Abstract

The paper uses household budget survey data for income, expenditure, and taxes to analyze how taxes affect household income, and to address questions regarding the burden of taxation and the progressivity of the income tax. The paper provides answers to questions such as these: Does the tax system contribute to achieving greater equality, and, if so, to what extent? And how do effective tax rates vary across rural and urban groups and various household income groups? The analysis is generalizable to other types of taxes with important household effects such as a farm tax, housing tax and a motor vehicle tax.

Keywords: households, taxes, income tax, income distribution

JEL Classification: D31, H24, H31, O12, P3, O18

Suggested Citation

Bogetic, Zeljko and Hassan, Fareed M.A., Household Taxation and Income Distribution (October 1, 1996). FINANCING GOVERNMENT IN THE TRANSITION: BULGARIA, Zeljko Bogetic and Arye L. Hillman, eds., World Bank and Avebury, 1996. Available at SSRN: https://ssrn.com/abstract=1823585

Zeljko Bogetic (Contact Author)

World Bank ( email )

1818 H Street, N.W.
Washington, DC 20433
United States

Fareed M.A. Hassan

World Bank ( email )

1818 H Street, N.W.
ECICO
Washington, DC 20433
United States
202-473-5095 (Phone)
202-477-8518 (Fax)

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