Wyznaczanie szerokości przedziałów dochodowych w dekompozycji współczynnika redystrybucji
Assessment of Optimal Bandwidth in Decomposition of Redistribution Coefficient

Summary/Abstract: Progressive nature, characterizing most of contemporary income tax systems in developed countries, suggests that tax system is seen as an important instrument of income redistribution. This form of redistribution is, however, one of the most controversial. The first problem is social acceptance: the common consciousness of differences in tax duties sometimes results in sense of unfairness. The second – and more technical – argument against progressive taxation is low efficiency of income redistribution done in this way.

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