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...

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 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...