Using the 1992 Bulgarian household budget survey, the authors analyze the distribution of income and of the income tax … burden by income and expenditure class and by rural-urban sector. They find: 1) Low income inequality (although that is … changing rapidly). 2) A progressive income tax system. The poor (the lowest two-income decile) pay only 1.4 percent of their …

This paper develops a framework for the quantitative analysis of individual income dynamics, mobility and welfare …. Individual income is assumed to follow a stochastic process with two (unobserved) components, component representing measurement … error or transitory income shocks and an Autoregressive (AR(1)) component representing persistent changes in income. The …