The paper decoposes the Theil index and ANOVA to understand interregional, urban and rural contributions to the overall variation in average personal incomes (API) in the Yugoslav municipalities. The paper finds that inter-regional variation contributes significantly - about 25 percent - to the...

The adoption of the shared prosperity goal by the World Bank in 2013 and Sustainable Development Goal 10, on inequality, by the United Nations in 2015 should strengthen the focus of development interventions and cooperation on the income growth of the bottom 40 percent of the income distribution...

The empirical analysis of Bulgaria's income distribution and income tax burden indicates that the country has low income inequality although this is changing rapidly. The income tax is progressive and contributes significantly to reducing income inequality, and the urban sector pays...

The paper uses household budget survey data for income, expenditure, and taxes to analyze how taxes affect household income, and to address questions regarding the burden of taxation and the progressivity of the income tax. The paper provides answers to questions such as these: Does the tax...

This study utilizes the 1992 Bulgarian household budget survey to analyze the distribution of income and income tax burden. Results indicate that the country is characterized by low income inequality, though this is changing rapidly. The findings also show that the present income tax system is...