Income Inequalities and Fiscal Policies. Evidence from EU Member States

IF 1 4区管理学 Q3 PUBLIC ADMINISTRATION

Transylvanian Review of Administrative Sciences Pub Date : 2023-02-24 DOI:10.24193/tras.68e.4

M. Onofrei, G. Vintilă, Cosmina-Ștefania Chiricu, Florin Oprea

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Abstract

The main aim of our empirical analysis is to quantify the social impact of fiscal policies on income redistribution throughout the EU Member States on a database of fiscal, social and economic factors. Our research is conducted by using the Gini coefficient as the indicator of income redistribution, as well as the dependent variable, and the following influencing variables: taxes, index of perception of corruption, tax burden, education level, human development index, private property protection, unemployment rate, GDP per capita, private and public expenditure. Hence, by employing both the ‘Least squares’ method and the ‘Generalized Method of Moments’ we have identified significant results which highlight important social and economic development discrepancies throughout the EU Member States, as well as different fiscal policies and legislative frameworks. Moreover, by testing the robustness of the variables, we have identified that taxes exert more negative effects according to the degree of their regressivity. Our results offer strong empirical evidence supporting the idea that beyond designing more balanced fiscal systems (by the use or weight of direct/indirect taxes), public authorities should target the reduction of income inequalities using other instruments and reforms beside the fiscal ones (education, rule of law, legislative systems quality).

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收入不平等与财政政策。来自欧盟成员国的证据

我们实证分析的主要目的是在财政、社会和经济因素数据库中量化财政政策对整个欧盟成员国收入再分配的社会影响。我们的研究使用基尼系数作为收入再分配的指标，以及因变量和以下影响变量：税收、腐败感知指数、税负、教育水平、人类发展指数、私人财产保护、失业率、人均GDP、私人和公共支出。因此，通过采用“最小二乘法”和“广义矩量法”，我们发现了显著的结果，这些结果突出了整个欧盟成员国的重要社会和经济发展差异，以及不同的财政政策和立法框架。此外，通过测试变量的稳健性，我们发现税收根据其回归程度产生了更多的负面影响。我们的研究结果提供了强有力的经验证据，支持这样一种观点，即除了设计更平衡的财政系统（通过使用或加权直接税）之外，公共当局还应该利用财政工具和改革（教育、法治、立法系统质量）之外的其他工具和改革来减少收入不平等。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Transylvanian Review of Administrative Sciences PUBLIC ADMINISTRATION-

CiteScore

2.10

自引率

10.00%

发文量

审稿时长

25 weeks

期刊介绍： TRAS represents a collective effort initiated by an international group aimed at boosting the research in the field of public administration in a country where during the communist regime there was no tradition in this sense. TRAS represents a unique source of specialized analysis of the ex-communist space, of the transition processes to democracy, of the reform of public administration, and of comparative analysis of administrative systems. The general topic covered by the articles in the Review is administrative sciences. As a result of an interdisciplinary, modern approach, the articles cover the following specific themes: Public management, public policy, administrative law, public policy analysis, regional development, community development, public finances, urban planning, program evaluation in public administration, ethics, comparative administrative systems, etc. TRAS encourages the authors to submit articles that are based on empirical research. From the standpoint of the topic covered, TRAS is lined up with the trends followed by other international journals in the field of public administration. All articles submitted to the Transylvanian Review of Administrative Sciences have to present a clear connection to the field of administrative sciences and the research (both theoretical and empirical) should be conducted from this perspective. Interdisciplinary topics related to organizational theory, sustainable development and CSR, international relations, etc. can be considered for publication, however the research needs to address relevant issues from the perspective of the public sector. Articles which use highly specialized econometrics models as well as studies addressing macro-economic topics will not be considered for evaluation. The decision on whether a certain topic falls within the interest of TRAS belongs to the editors and it is not connected with the overall quality of the work submitted.