Object's details: The reliability of tax data for measuring disposable income inequality in Poland

Provider:Platforma Otwartych Czasopism Naukowych UAM

Description

Title:
The reliability of tax data for measuring disposable income inequality in Poland
Creator:
Gorazda, Marcin;
Kwarciński, Tomasz
Description:
This paper critically examines the suitability of tax data for measuring disposable income inequality, with a focus on the Polish income tax system. It assesses the limitations of relying solely on tax data and proposes an alternative approach that combines survey data with administrative records for improved accuracy. The analysis draws on data from tax reports, national accounts, and a review of relevant literature on taxpayer behaviour. By analysing issues such as discrepancies between disposable income and total income, misreporting, and adaptive taxpayer responses to tax regulations, the study highlights the complexity and volatility of tax systems. The findings suggest that researchers need a thorough understanding of both tax law and taxpayer behaviour to avoid substantial errors in measuring income inequality accurately.
Object availability:
free access
Rights:
Prawa autorskie (c) 2025 WPiA UAM;
https://creativecommons.org/licenses/by/4.0
Date:
2025.03.31
Type:
info:eu-repo/semantics/article;
info:eu-repo/semantics/publishedVersion;
peer-reviewed article;
Artykuł recenzowany
Language:
English
Source:
Ruch Prawniczy, Ekonomiczny i Socjologiczny; Vol. 87 No. 1 (2025); 217-237;
Ruch Prawniczy, Ekonomiczny i Socjologiczny; Tom 87 Nr 1 (2025); 217-237;
2543-9170;
0035-9629
Format:
application/pdf
Publisher:
Adam Mickiewicz University Poznan
Relation: http://pressto.amu.edu.pl/index.php/rpeis/article/view/43921/38451
Subject:
income inequality;
tax data;
survey data;
disposable income;
Polish income tax system;
taxpayer behaviour;
JEL: D31, C83, H24, H26
Identifier: http://pressto.amu.edu.pl/index.php/rpeis/article/view/43921
Data provider:
Platforma Otwartych Czasopism Naukowych UAM

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