Title Impact of selected taxes and transfers on income inequality in Lithuania /
Translation of Title Pasirinktų mokesčių ir pervedimų poveikis pajamų nelygybei Lietuvoje.
Authors Černiauskas, Nerijus
DOI 10.15388/vu.thesis.217
Full Text Download
Pages 256
Keywords [eng] Income inequality ; Lithuania ; Self-employed ; Taxes ; Transfers
Abstract [eng] Persistently high and increasing levels of income inequality within countries continue figuring in political and academic debates in many countries, including in Lithuania, where it is one of the largest of the EU. The dissertation consists of 4 studies that seek to identify the role that taxes and transfers play in affecting income inequality levels in Lithuania. Using a mixture of decomposition, microsimulation and re-weighting techniques, it is found that taxes are less progressive and smaller in Lithuania than that in the EU, at least in 2015, while monetary benefits are also less generous. This results in higher disposable income inequality. The situation is particularly acute for self-employed.
Dissertation Institution Vilniaus universitetas.
Type Doctoral thesis
Language English
Publication date 2021