مالیات تصاعدی و نابرابری درآمدی: مطالعه موردی تعدادی منتخب از کشورهای دارای رانت منابع طبیعی و OECD

نوع مقاله: علمی - پژوهشی

نویسندگان

1 استادیار گروه اقتصاد، دانشکده دانشکده ادبیات و علوم انسانی، دانشگاه ایلام، ایلام، ایران

2 دانشجوی کارشناسی ارشد رشته علوم اقتصادی، دانشکده ادبیات و علوم انسانی، دانشگاه ایلام، ایلام، ایران

چکیده

هدف اصلی این مقاله بررسی تاثیر ساختار تصاعدی سیستم مالیات بر درآمد بر نابرابری درآمدی است. برای این منظور با استفاده از داده­های مالیات تصاعدی پتر و دانکن(2008) سه مدل پانل دیتا برای تعداد منتخبی از کشورهای دارای رانت منابع طبیعی و کشورهایOECD  برآورد شده است. نتایج نشان می­دهد اگرچه مالیات­های تصاعدی، نابرابری در درآمد مشاهده شده را کاهش می­دهند اما بر نابرابری در درآمد واقعی تأثیر کمتری داشته و در کشورهای با نظم و قانون ضعیف و دارای بخش غیررسمی بزرگ حتی ممکن است نابرابری واقعی را افزایش دهند. رانت منابع طبیعی و تورم نیز از عوامل مهم مؤثر بر نابرابری هستند. بر اساس نتایج حاصل، تصاعدی کردن ساختار مالیاتی و افزایش بالاترین نرخ­های مالیات لزوماً باعث کاهش نابرابری نخواهد شد، بلکه در شرایط وجود اقتصاد زیرزمینی و نهادهای ضعیف، مالیات­های تصاعدی حتی ممکن است وضعیت نابرابری را بدتر کنند. بنابراین توصیه می­شود برای کاهش نابرابری به گسترش پایه‌های مالیاتی، تثبیت اقتصاد کلان، مدیریت بهینه هزینه‌کرد درآمدهای نفتی توجه ویژه‌ای شود.

کلیدواژه‌ها


عنوان مقاله [English]

Tax Progressivity and Income Inequality: A case study of a selected number of countries with natural resource rents and OECD countries

نویسندگان [English]

  • bagher darvishi 1
  • Somayeh Boustani 2
1 Assistant professor, Department of economics, Faculty of Human science, ILam University, Ilam, Iran
2 M.A in economics Ilam university
چکیده [English]

The main purpose of this article is to study the impact of progressive income tax systems on income inequality. In so doing, by using progressive tax data which were developed by Peter and Duncan (2008) three panel data model are estimated for a selected number of countries with natural resource rents and OECD countries. The findings showed that although progressive tax reduced the observed income inequality, it had a smaller impact on the real inequality which was measured by consumption-based Gini coefficient and may even increase the real inequality under specific conditions (e.g.in countries with weak law and order and a large informal nontaxable sector). Also natural resource rents and inflation are the main factors affecting inequality. Based on the result a progressive tax structure and raise the top tax rate will not necessarily reduce inequality, but also in terms of the underground economy and weak institutions, progressive tax systems may even worsen inequality, so to reduce inequality we recommend that government should pay special attention to macroeconomic stabilization and optimal management of oil revenue spending.

کلیدواژه‌ها [English]

  • Progressivity tax
  • Income inequality
  • Democracy
  • Law and order

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