Evaluation of the Burden of Taxation Received by Households in Lithuania
Many foreign and Lithuanian scientists, analyzing the
evaluation of the tax system in respect of the burden of taxation,
agree that the latter, in principle, depends on how many individuals
and what units of the residents constitute a household. Therefore, the
aim of scientific research is to substantiate or to deny the significance
of a household, but not a resident, as a statistical unit, during the
evaluation of tax system, to be precise, determination of the value of
the burden of taxation. A performed scientific research revealed that
evaluation of the tax system in respect of a household, but not a
resident, as a statistical unit, allows not only to evaluate the
efficiency of the tax system more objectively, but also to forecast
practicably existing poverty line, burden of taxation, and to
capacitate the initiation of efficient decisions in social and tax fields
creating the environment of existence.
[1] Anchorena J. (2006). Household Size and Productivity. Carnegie
Mellon University Press, 12, 2-10.
[2] Anchorena J. (2005). The Mechanics of Economic Development:
Simulations. Carnegie Mellon University Press, 9, 28-44.
[3] Feldstein M. & Poterba J. (1996). Empirical Foundations of
Household Taxation. The University of Chicago Press, ISBN: 0-
226-24097-5.
[4] Gelman A. & Little T.C. (1998). Improving on Probability
Weighting for Household Size. Public Opinion Quarterly, 62, 398-
404.
[5] Jakstonyte G. (2008). Lietuvos namų ūkių mokesčių naštos
vertinimas. Apskaitos ir finans┼│ mokslas ir studijos: problemos ir
perspektyvos, 1(6), 34-39.
[6] King, Mervyn A. (1984). Welfare Analysis of Tax Reforms Using
Data. Journal of Economic Literature, 22(1), 183-214.
[7] King, Mervyn A. (1983). Welfare Analysis of Tax Reforms Using
Data. Journal of Public Economics, 21, 13-24.
[8] McCaffery, E. J. (2006). Behavioral Economics and Fundamental
Tax Reform. Law and economics working paper series, 50.
[9] McCaffery, E.J. (2008). Where's the Sex in Fiscal Sociology?
Taxation and Gender in Comparative Perspective. Law and
economics working paper series, 70.
[10] Novosisnskiene A. (2006). Reforms and problems of the
Lithuanian tax system. Economic Science for Rural Development:
Proceedings of the international scientific conference. Finance and
credit diversification, 11, 112-121.
[11] Office of Financial Management (OFM) (2009). Employer-
Sponsored Health Insurance Overview.
<http://www.ofm.wa.gov/shpo/healthin/employerbaseins/empspon
healthins.pdf>.
[12] Piggott, J. & Whalley, J. (1996). The Tax Unit and Household
Production. Journal of Political Economy, 104(2), 398-418.
[13] Poterba J. (1987). Household Behaviour and the Tax Reform Act
of 1986. Economic Perspectives, 1, 101-119.
[14] Poterba J. (1984). International Comparisons of Household Saving.
The University of Chicago Press, ISBN 0-226-67621-8.
[15] Wisconsin Department of Revenue (2004). Wisconsin Tax
Incidence Study. Division of Research and Policy,
<http://www.revenue.wi.gov/ra/txinci04.pdf>.
[1] Anchorena J. (2006). Household Size and Productivity. Carnegie
Mellon University Press, 12, 2-10.
[2] Anchorena J. (2005). The Mechanics of Economic Development:
Simulations. Carnegie Mellon University Press, 9, 28-44.
[3] Feldstein M. & Poterba J. (1996). Empirical Foundations of
Household Taxation. The University of Chicago Press, ISBN: 0-
226-24097-5.
[4] Gelman A. & Little T.C. (1998). Improving on Probability
Weighting for Household Size. Public Opinion Quarterly, 62, 398-
404.
[5] Jakstonyte G. (2008). Lietuvos namų ūkių mokesčių naštos
vertinimas. Apskaitos ir finans┼│ mokslas ir studijos: problemos ir
perspektyvos, 1(6), 34-39.
[6] King, Mervyn A. (1984). Welfare Analysis of Tax Reforms Using
Data. Journal of Economic Literature, 22(1), 183-214.
[7] King, Mervyn A. (1983). Welfare Analysis of Tax Reforms Using
Data. Journal of Public Economics, 21, 13-24.
[8] McCaffery, E. J. (2006). Behavioral Economics and Fundamental
Tax Reform. Law and economics working paper series, 50.
[9] McCaffery, E.J. (2008). Where's the Sex in Fiscal Sociology?
Taxation and Gender in Comparative Perspective. Law and
economics working paper series, 70.
[10] Novosisnskiene A. (2006). Reforms and problems of the
Lithuanian tax system. Economic Science for Rural Development:
Proceedings of the international scientific conference. Finance and
credit diversification, 11, 112-121.
[11] Office of Financial Management (OFM) (2009). Employer-
Sponsored Health Insurance Overview.
<http://www.ofm.wa.gov/shpo/healthin/employerbaseins/empspon
healthins.pdf>.
[12] Piggott, J. & Whalley, J. (1996). The Tax Unit and Household
Production. Journal of Political Economy, 104(2), 398-418.
[13] Poterba J. (1987). Household Behaviour and the Tax Reform Act
of 1986. Economic Perspectives, 1, 101-119.
[14] Poterba J. (1984). International Comparisons of Household Saving.
The University of Chicago Press, ISBN 0-226-67621-8.
[15] Wisconsin Department of Revenue (2004). Wisconsin Tax
Incidence Study. Division of Research and Policy,
<http://www.revenue.wi.gov/ra/txinci04.pdf>.
@article{"International Journal of Business, Human and Social Sciences:49898", author = "V. Boguslauskas and G. Jakstonyte and L. Giriunas", title = "Evaluation of the Burden of Taxation Received by Households in Lithuania", abstract = "Many foreign and Lithuanian scientists, analyzing the
evaluation of the tax system in respect of the burden of taxation,
agree that the latter, in principle, depends on how many individuals
and what units of the residents constitute a household. Therefore, the
aim of scientific research is to substantiate or to deny the significance
of a household, but not a resident, as a statistical unit, during the
evaluation of tax system, to be precise, determination of the value of
the burden of taxation. A performed scientific research revealed that
evaluation of the tax system in respect of a household, but not a
resident, as a statistical unit, allows not only to evaluate the
efficiency of the tax system more objectively, but also to forecast
practicably existing poverty line, burden of taxation, and to
capacitate the initiation of efficient decisions in social and tax fields
creating the environment of existence.", keywords = "burden of taxation, household, tax systemevaluation.", volume = "4", number = "6", pages = "592-6", }