Wpływ części wyrównawczej subwencji ogólnej na zróżnicowanie dochodów gmin w Polsce
The impact of equalizing part of general subsidy on dispersion of municipalities’ revenues in Poland

Summary/Abstract: The aim of this article is to investigate the effect of equalizing part of the general subsidy on municipalities’ income dispersion in Poland. The research period covers the years 2007-2014. The article discusses the construction of the equalizing subsidy. It also presents its share in own revenues and toal revenues of all municipalities and municipalities – beneficiaries. The empirical analysis of distributions of revenues per capita uses the following measures of diversification and concentration: coefficient of variation, Gini coefficient and Theil index. The results show that in the period under investigation vertical redistribution reduced per capita municipal revenues’ variation. This effect turned out to be stronger with respect to own revenues than total revenues. The equalizing part of the general subsidy contributed to the decline of municipal revenues’ variation both within regions and between them.

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