Opis

• Tytuł:
  The reliability of tax data for measuring disposable income inequality in Poland
• Twórca:
  Gorazda, Marcin;
  Kwarciński, Tomasz
• Opis:
  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.
• Dostępność obiektu:
  Dostęp otwarty
• Prawa:
  Prawa autorskie (c) 2025 WPiA UAM;
  https://creativecommons.org/licenses/by/4.0
• Data:
  2025.03.31
• Typ:
  info:eu-repo/semantics/article;
  info:eu-repo/semantics/publishedVersion;
  peer-reviewed article;
  Artykuł recenzowany
• Język:
  angielski
• Źródło:
  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
• Wydawca:
  Adam Mickiewicz University Poznan
• Relacja: http://pressto.amu.edu.pl/index.php/rpeis/article/view/43921/38451
• Temat i słowa kluczowe:
  income inequality;
  tax data;
  survey data;
  disposable income;
  Polish income tax system;
  taxpayer behaviour;
  JEL: D31, C83, H24, H26
• Identyfikator: http://pressto.amu.edu.pl/index.php/rpeis/article/view/43921
• Dostawca danych:
  Platforma Otwartych Czasopism Naukowych UAM
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