Links

The article examines the practical use of the approach to modeling the progressive income tax schedule in relation to the assessment of tax revenues to the budget. The problem of constructing a model income distribution function has been solved. According to statistics, various hypotheses were tested on the law of the distribution of citizens' incomes. As a result, the hypothesis of a lognormal distribution was adopted. The calculations show that, in the case of using the optimal progressive income tax schedule in Russia, revenues should increase by approximately one and a half times.
Translated title of the contributionCONSTRUCTION THE MODEL FUNCTION OF INCOME DISTRIBUTION
Original languageRussian
Title of host publicationУстойчивое развитие: общество и экономика: материалы VI Международной научно-практической конференции, 28 февраля — 01 марта 2019 г.
EditorsСергей Белозеров
Place of PublicationСанкт-Петербург
PublisherИздательство Санкт-Петербургского университета
Pages554-557
Number of pages4
ISBN (Electronic)978-5-288-05977-3
StatePublished - 2019
EventVI МЕЖДУНАРОДНАЯ НАУЧНО-ПРАКТИЧЕСКАЯ КОНФЕРЕНЦИИ «УСТОЙЧИВОЕ РАЗВИТИЕ: ОБЩЕСТВО И ЭКОНОМИКА» - Санкт-Петербург, Russian Federation
Duration: 28 Feb 20191 Mar 2019
Conference number: VI

Conference

ConferenceVI МЕЖДУНАРОДНАЯ НАУЧНО-ПРАКТИЧЕСКАЯ КОНФЕРЕНЦИИ «УСТОЙЧИВОЕ РАЗВИТИЕ: ОБЩЕСТВО И ЭКОНОМИКА»
Country/TerritoryRussian Federation
CityСанкт-Петербург
Period28/02/191/03/19

    Research areas

  • progressive income tax, tax revenues, the income distribution function

    Scopus subject areas

  • Economics, Econometrics and Finance(all)

ID: 103160129