Stanovnik, Tine and Verbič, Miroslav (2012): The distribution of wages and employee incomes in Slovenia, 1991–2009.
Download (412Kb) | Preview
This paper analyses the distribution of employee income in Slovenia in the period 1991–2009. The analysis is based on two different datasets, both derived from the personal income tax files. It was shown that income inequality of employees income has somewhat increased in this period, using the Gini coefficient as the indicator of income inequality. Though increases in income inequality were moderate according to this summary measure, rather largest changes did occur at the very top of the income distribution, i.e. top 5 per cent and top one per cent of employees. Income inequality of employees’ net income (i.e. net of employee social contributions and personal income tax) remained fairly stable in this time period. In other words, the changes in personal income tax dampened to a large degree the effects of increasing inequality in the distribution of employee gross income. This was also established using the Kakwani index of progressivity. Increases in progressivity of the personal income tax came in leaps, mostly following the introduction of new income tax legislation.
|Item Type:||MPRA Paper|
|Original Title:||The distribution of wages and employee incomes in Slovenia, 1991–2009|
|Keywords:||income inequality; income distribution; wages; Slovenia|
|Subjects:||D - Microeconomics > D3 - Distribution > D31 - Personal Income, Wealth, and Their Distributions
J - Labor and Demographic Economics > J3 - Wages, Compensation, and Labor Costs > J31 - Wage Level and Structure; Wage Differentials
|Depositing User:||Miroslav Verbic|
|Date Deposited:||21. May 2012 02:56|
|Last Modified:||13. Feb 2013 11:19|
Atkinson, A. B. (1998): The Distribution of Income in Industrialized Countries. In: Income Inequality: Issues and Policy Options, a Symposium Sponsored by the Federal Reserve Bank of Kansas City. Kansas City, MO: The Federal Reserve Bank of Kansas City, pp. 11–32.
Atkinson, A. B. (2007): The Long Run Earnings Distribution in Five Countries: “Remarkable Stability”, U, V or W? Review of Income and Wealth, 53(1): 1–24.
Atkinson, A. B. (2008): The Changing Distribution of Earnings in OECD Countries. Oxford: Oxford University Press.
Atkinson, A. B. – Piketty, T. – Saez, E. (2011): Top Incomes in the Long Run of History. Journal of Economic Literature, 49(1): 3–71.
Blinder, A. S. (1993): Comment. In: Papadimitriou, D. B. – Wolff, E. N. (eds.), Poverty and Prosperity in the USA in the Late Twentieth Century. Basingstroke: Macmillan.
Creedy, J. (1999): Taxation, Redistribution and Progressivity: An Introduction. Australian Economic Review, 32(4): 410–422.
Kakwani, N. C. (1977): Measurement of Tax Progressivity: An International Comparison. The Economic Journal, 87(345): 71–80.
Lambert, P. (1993): The Distribution and Redistribution of Income. In: Jackson, P. (ed.), Current Issues in Public Sector Economics. London: Macmillan.
Majcen, B. – Verbič, M. – Bayar, A. – Čok, M. (2009): The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed? Eastern European Economics, 47(5): 5–24.
OECD – Organisation for Economic Co-operation and Development (2008): Growing Unequal? Income Distribution and Poverty in OECD Countries. Paris: Organisation for Economic Co-operation and Development.
Reynolds, M. – Smolensky, E. (1977): Public Expenditures, Taxes, and the Distribution of Income: The United States 1950, 1961, 1970. New York: Academic Press.
Stanovnik, T. – Verbič, M. (2005a): Prispevek k analizi dohodkovne neenakosti v Sloveniji. IB revija, 39(1–2): 50–66.
Stanovnik, T. – Verbič, M. (2005b): Wage and Income Inequality in Slovenia, 1993-2002. Post-Communist Economies, 17(3): 381–397.
Stanovnik, T. – Verbič, M. (2008): Analiza neenakosti v porazdelitvi dohodkov zaposlenih v Sloveniji v obdobju 1991–2005. IB Revija, 42(3–4): 30–42.
Štoka-Debevec, M. (1997): Plačna politika od leta 1990 dalje ter razlogi zanjo. Slovenska ekonomska revija, 48(1–2): 166-184.