Vzťah miery zdanenia, príjmovej nerovnosti a blahobytu v krajinách OECD

Abstract

This thesis is focused on the relationships between taxation rate, income inequality and welfare in OECD countries. The objectives of this thesis are to prove the existence and quantify the relationships between selected indicators of taxation rates, income inequality and well-being in OECD countries as a whole but also in groups of countries divided according to the level of inequality and the level of well-being. To meet the objectives, regression model estimation methods with fixed effects and between effects are used on panel data of 38 OECD member countries over the period 1990-2020. The main findings include that the taxation rate is an important determinant of income inequality, and the level of human development. In both cases, the most pronounced effects are observed in countries with high income inequality, as well as in countries with relatively low rates of human development.