English, Article edition: EFFECTS OF PERSONAL INCOME TAX ON INCOME DISTRIBUTION: EXAMPLE FROM BULGARIA FAREED M. A. HASSAN; Ž ELJKO BOGETIC

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Bookmark: http://trove.nla.gov.au/version/185095
Physical Description
  • article
Language
  • English

Edition details

Title
  • EFFECTS OF PERSONAL INCOME TAX ON INCOME DISTRIBUTION: EXAMPLE FROM BULGARIA
Author
  • FAREED M. A. HASSAN
  • &​Zcaron
  • ELJKO BOGETIC
Physical Description
  • article
Notes
  • This study utilizes the 1992 Bulgarian household budget survey to analyze the distribution of income and income tax burden. Results indicate that the country is characterized by low income inequality, though this is changing rapidly. The findings also show that the present income tax system is progressive and that the urban sector pays much more relative to its income. Despite a steeply graduated statutory tax rate schedule, effective progression is rather modest, indicating significant tax evasion. However, one must view the results of progressivity and urban bias cautiously. As in-kind income becomes monetized and as the economy becomes more market-oriented, both progressivity and urban/​rural differences will wane over time. Copyright 1996 Western Economic Association International.
  • RePEc:bla:coecpo:v:14:y:1996:i:4:p:17-28
Language
  • English
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