PERAN PENERIMAAN PAJAK DALAM USAHA PEMERATAAN PENDAPATAN
DOI:
https://doi.org/10.31092/jpi.v3i1.670Keywords:
pajak, pemerataan pendapatan, gini coefficient, panel dataAbstract
Income inequality is a classic problem that is always a concern either by policymakers or academics. Currently, policymakers use tax as a tool to encourage income redistribution and reduce income inequality. This study presents empirical evidence regarding the effect of tax revenue on income distribution in several countries. This study utilizes data (panels) from several countries since 1999 and found that tax revenue did not have a significant impact on income distribution efforts.
Â
Ketimpangan pendapatan merupakan masalah klasik yang selalu menjadi perhatian baik oleh para pengambil kebijakan atau para akademisi. Saat ini para pengambil kebijakan menggunakan pajak sebagai alat untuk mendorong redistribusi pendapatan dan menekan ketimpangan pendapatan. Penelitian ini memaparkan bukti empiris mengenai pengaruh dari penerimaan pajak terhadap pemerataan pendapatan di beberapa negara. Menggunakan data (panel) dari beberapa negara sejak tahun 1999, penelitian ini menemukan bahwa, penerimaan pajak tidak memberikan dampak yang signifikan terhadap usaha pemerataan pendapatan.
References
Allan, CM 1971, The theory of taxation, Manchester.
Barro, R. J. (2000). Inequality and Growth in a Panel of Countries. Journal of economic growth, 5(1), 5-32.
Bastagli, F., Coady, D., & Gupta, S. (2012). Income Inequality and Fiscal Policy (2nd Edition). Staff Discussion Notes, 12(08), 1.
Berg, A. G., & Ostry, J. D. (2017). Inequality and Unsustainable Growth: Two Sides of the Same Coin? IMF Economic Review, 65(4), 792–815.
Bird, R.M. (2003). ‘Taxation in Latin America: Reflections on Sustainability and the Balance between Equity and Efficiency’. International Tax Program Papers 0306. Toronto, Ontario: Joseph L. Rotman School of Management, University of Toronto.
Bird, RM, & Zolt, EM. (2005). The limited role of the personal income tax in developing countries. Journal of Asian Economics. vol. 16. pp. 928-946
Biswas, S., Chakraborty, I., & Hai, R. (2017). Income Inequality, Tax Policy, and Economic Growth. Economic Journal, 127(601), 688–727.
Carter, A & Matthews, S 2012, ‘How tax can reduce inequality’, Business and Economics OECD, vol. 290/291, pp. 53-54.
De Vogli, R. (2005). Has the relation between income inequality and life expectancy disappeared? Evidence from Italy and top industrialised countries". Journal of Epidemiology & Community Health. 59 (2): 158–62.
Engel, EMRA, Galetovic, A & Raddatz, CE 1999, ‘Taxes and income distribution in Chile: some unpleasant redistributive arithmetic’, Journal of Development Economics, vol. 59, pp. 155-192.
Ezcurra, R., & Palacios, D. (2016). Terrorism and spatial disparities: Does interregional inequality matter?. European Journal of Political Economy, 42, 60-74.
Feldstein, M. (2012). The Mirrlees Review. Journal of Economic Literature, 50(3): 781–90.
Freitas, JD 2012, ‘Inequality, the politics of redistribution and the tax mix’, Public Choice, vol. 151, pp. 611-630.
Galor, O. & Zeira, Joseph. (1993). Income Distribution and Macroeconomics. The Review of Economic Studies. 60: 35–52
Gandhi, VP 1992, ‘Tax reform: some considerations and limits (lessons from experiences of developing countries)’, in K Theodore (ed.), Tax reform in the Carribean, University of the West Indies, Mona, Jamaica, pp. 6-21.
International Monetary Fund. (2014). Fiscal Policy and Income Inequality. IMF Policy Paper, 67.
Lambert, Peter J. (1993). Inequality Reduction Through the Income Tax. Economica New Series, 60(239), 357-365
Martorano, B. (2018). Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America. Journal of International Development, 30(2), 256-273.
Sharpe, A 2003, ‘Linkages between economic growth and inequality: introduction and overview’, Canadian Public Policy, vol. 29, pp. 1-14.
Taghizadeh-Hesary, F., Yoshino, N., & Shimizu, S. (2019). The impact of monetary and tax policy on income inequality in Japan. World Economy, (837).
Tamosiune, VI. (2014). Redistributional role of value added tax in Lithuania. Journal of Business and Economics. vol. 4, no.1. 25.
Tanzi, V & Zee, HH. (2000). Tax policy for emerging markets: developing countries. National Tax Journal. 53(2). 299-322.
Martinez-Vazquez, J., Moreno-Dodson, B., & Vulovic, V. (2012). The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a large panel of countries. Andrew Young School of Policy Studies Research Paper Series, (12-30).
World Bank 2014, ‘World Development Indicators’, dilihat 1 September 2014, <http://databank.worldbank.org/data/views/variableSelection/selectvariables.aspx?source=world-development-indicators>.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 JURNAL PAJAK INDONESIA (Indonesian Tax Journal)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
