PANEL MODELS AS A TOOL FOR INVESTIGATING THE EFFECTS OF CONSUMPTION VAT IN POLAND IN THE YEARS 1995-2011
PANEL MODELS AS A TOOL FOR INVESTIGATING THE EFFECTS OF CONSUMPTION VAT IN POLAND IN THE YEARS 1995-2011
Author(s): Bogusława DobrowolskaSubject(s): Economy
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: VAT; consumption; households; tax regression; panel models
Summary/Abstract: Econometric models are employed to establish the redistributive properties of tax systems, but this area of their application is weakly covered in the literature. Used to investigate the burden of consumption taxes, the panel data models allow identifying differences in the burden of indirect taxes falling on households and establishing household types where it is the greatest. This article is an attempt at applying panel regression to explore the redistributive effects of VAT in Poland in the years 1995-2011.
Journal: Metody Ilościowe w Badaniach Ekonomicznych
- Issue Year: XIV/2013
- Issue No: 1
- Page Range: 84-92
- Page Count: 9
- Language: English