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As implicações da tributação na desigualdade dos países da União Europeia no período de 2000 a 2022
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Autores
Orientador(es)
Resumo(s)
Devido à crescente preocupação relativamente ao fenómeno das desigualdades, o
presente trabalho tem como principal objetivo contribuir para aprofundar o estudo deste
tema, em particular analisar as implicações da tributação na desigualdade do rendimento
dos países da União Europeia (UE).
Inicialmente realizou-se uma revisão de literatura extensiva acerca do tema,
nomeadamente o seu conceito, as suas maiores causas e consequências. Numa segunda
parte, enveredou-se por uma revisão de literatura mais específica, abordando a questão
da fiscalidade e desigualdades.
Na modelização econométrica utilizaram-se dados de painel relativamente aos países
da União Europeia no período de 2000 a 2022, obtidos de diferentes bases de dados:
EUROSTAT, Organization for Economic Cooperation and Development (OECD) e
International Labour Organization (ILO). Utilizaram-se modelos com variáveis de
caracter económico, do mercado de trabalho e do sistema fiscal. Os resultados confirmam
que a tributação sobre o rendimento tem implicações no nível de desigualdades nos países
da União Europeia.
Due to the growing concern about income inequality, the main objective of this work is to contribute to deepen the study of the problem, in particularly the implication of taxation in income inequality of European Union countries. Initially, an extensive literature review was carried out on the suject, namely its concept, its major causes, and consequences. In a second part, a more specific literature review was undertaken, addressing the issue of taxation and income inequalities. It was used panel data in the econometric analysis and modelling, from the period of 2000 to 2022 regarding European Union countries. The data was obtained from different databases: EUROSTAT, Organization for Economic Cooperation and Development (OECD) and International Labour Organization (ILO). It was used different types of variables: economic, labor market and taxation. The results corroborate the hypothesis that taxation has implications in the level of income inequality in European Union countries.
Due to the growing concern about income inequality, the main objective of this work is to contribute to deepen the study of the problem, in particularly the implication of taxation in income inequality of European Union countries. Initially, an extensive literature review was carried out on the suject, namely its concept, its major causes, and consequences. In a second part, a more specific literature review was undertaken, addressing the issue of taxation and income inequalities. It was used panel data in the econometric analysis and modelling, from the period of 2000 to 2022 regarding European Union countries. The data was obtained from different databases: EUROSTAT, Organization for Economic Cooperation and Development (OECD) and International Labour Organization (ILO). It was used different types of variables: economic, labor market and taxation. The results corroborate the hypothesis that taxation has implications in the level of income inequality in European Union countries.
Descrição
Mestrado Bolonha em Economia Internacional e Estudos Europeus
Palavras-chave
Desigualdade Rendimento União Europeia Tributação Dados de Painel Inequality Income European Union Taxation Panel Data
Contexto Educativo
Citação
Vieira, Luana Maria Prata (2023). "As implicações da tributação na desigualdade dos países da União Europeia no período de 2000 a 2022". Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão