Оценка монетарного неравенства и его территориальных особенностей в России с использованием налоговых показателей

Russia is one of the most unequal of the world’s major economies, with its wealth and income inequalities having drastically increased in recent years. This study aims to describe the influence of the flat personal income tax on income inequality in Russia and its regional characteristics by analyzing per capita tax revenues. The hypothesis is that the system of income taxation that existed in Russia until 2021 did not help reduce income inequality but on the contrary, exacerbated it, which is particularly evident on the regional level. Methodologically, the article relies on statistical analysis of concentration indices, time series analysis, index method, and comparative analysis. The calculations were made with the help of the Analysis ToolPack in MS Excel by using the data on 85 Russian regions. To test the hypothesis, 7 indicators were calculated: the range of variation, standard deviation, coefficient of variation, decile ratio of funds, decile ratio of differentiation, quintile ratio of funds, and the Gini index for 85 Russian regions for the period from 2006 to 2020. In the given period, these indicators remained steadily at a high level with a slight decrease in 2008–2010. Judging by the dynamics of the Gini index calculated by Rosstat, income inequality tended to decline although there were no significant changes in the regional differences in income while regional inequality also remained high. Monetary income and gross regional product are distributed more evenly across Russian regions in comparison with the personal income tax revenues and tax revenues in general of the regional governments’ consolidated budgets. The findings confirm the hypothesis and show that the personal income tax, which is an essential element of the tax system, exacerbated the situation of inequality in Russian regions. These findings can be of use to policy-makers and contribute to further research on taxation instruments and their potential to reduce or mitigate inequality.For citationPugachev A.A. Taxation-Based Indicators as a Measure of Income Inequality in Russian Regions. Journal of Tax Reform. 2022;8(1):40–53. https://doi.org/10.15826/jtr.2022.8.1.107Article infoReceived January 31, 2022; Revised March 15, 2022; Accepted April 5, 2022В России остро выражено монетарное неравенство на фоне высокого уровня бедности и снижения благосостояния. Цель исследования – определение влияния подоходного налогообложения в период действия плоской шкалы на монетарное неравенство и его территориальные особенности в России на основе показателей среднедушевых налоговых поступлений. Гипотеза исследования состоит в том, что действующая в России до 2021 г. система подоходного налогообложения не способствовала сглаживанию неравенства, а напротив, усугубляла его, и в региональном разрезе неравенство выражено более ярко. В рамках проверки гипотезы применены метод статистической оценки концентрации, анализ рядов динамики, индексный метод и сравнительный анализ. Расчеты проведены с использованием пакета «Анализ данных» в MS Excel для 85 субъектов РФ. Тестирование гипотезы проведено посредством расчета 7 показателей: размах вариации, стандартное отклонение, коэффициент вариации, децильный коэффициент фондов, децильный коэффициент дифференциации, квинтильный коэффициент фондов, аналог коэффициента Джини для 85 субъектов РФ в динамике с 2006 по 2020 гг. В рассматриваемом периоде они находились на стабильно высоком уровне с некоторым снижением в 2008–2010 гг. Монетарное неравенство граждан по динамике коэффициента Джини Росстата имело слабую тенденцию к сокращению, а вот значимого изменения региональной дифференциации в благосостоянии граждан не происходило, она остается на стабильно высоком уровне. Денежные доходы населения и валовый региональный продукт в России распределены более равномерно относительно налоговых поступлений по регионам в бюджеты всех уровней бюджетной системы и поступлений налога на доходы физических лиц в консолидированные бюджеты субъектов Федерации. Результаты анализа подтверждают, что действующая в России до 2021 г. налоговая система усиливала монетарное неравенство в России, и подоходное налогообложение, как элемент налоговой системы, явилось усугубляющим фактором. Поиск инструментов сглаживания неравенства за счет налогообложения открывает широкие перспективы для дальнейших исследований.Для цитированияPugachev A.A. Taxation-Based Indicators as a Measure of Income Inequality in Russian Regions. Journal of Tax Reform. 2022;8(1):40–53. https://doi.org/10.15826/jtr.2022.8.1.107Информация о статьеДата поступления 31 января 2022 г.; дата поступления после рецензирования 15 марта 2022 г.; дата принятия к печати 5 апреля 2022 г.

Impact of the Level and Structure of the Tax Burden on Citizens Inequality

The purpose of this study is to determine the impact of the structure and level of the tax burden on inequality of citizens, using the example of the countries of the Organization for Economic Cooperation and Development (OECD). The hypothesis was that the structure and level of the tax burden affect citizens inequality. This hypothesis was tested using a correlation and regression analysis of the dependence of citizens inequality level on the tax burden structure by decomposing it into separate taxes. The Gini coefficient and the share of income of the tenth decile group were chosen as indicators of inequality. The calculations were carried out using the Data Analysis in MS Excel for the years 2000 and 2020 on the basis of statistical data from the World Bank and OECD. The data set formed for the study contains about 1 thousand indicators. The share of all taxes in GDP has the closest relationship with inequality: it explains the dynamics of the level of inequality by 53–74%. The severity of the tax burden has a more significant impact on inequality than its structure. The decrease or increase in the share of a tax in the structure of the tax burden characterizes the weakening or strengthening of the impact of this tax on inequality. The change in the structure of the tax burden in OECD countries in 2020 compared to 2000 contributed to the smoothing of citizens inequality by increasing the share of income tax while reducing the share of indirect taxes. The relationship between the indicators of tax burden and inequality is non-linear. It fits into the concept of A. Laffer. Establishing the type of this dependence will make it possible to solve the problem of optimizing the structure of tax burden in order to smooth inequality

Simulation of Electric Drive With Direct Torque Control of Induction Motor

The main requirements for traction electric drives are listed and discussed. The direct torque control of an induction motor electric drive is established by a survey of operation modes of traction electric drives to thoroughly satisfy the requirements for traction electric drive. The topologies and operation principles of two-and three-level voltage source inverters are presented. The advantages and shortcomings of three-level voltage source inverters to be applied on locomotive traction drives are highlighted in relation to the two-level ones. The recommendations of choice between different voltage source inverter topologies are given. The topology and principles of operation of direct torque control of induction motors with two- and three-level voltage source inverters are described. The simulation peculiarities of electric drives with direct torque control and two- and three-level inverters in Matlab are considered. The simulation results are presented. The techniques to reduce the torque oscillations are shown and implemented in Matlab Simulink

The surgical safety checklist and patient outcomes after surgery: a prospective observational cohort study, systematic review and meta-analysis

© 2017 British Journal of Anaesthesia Background: The surgical safety checklist is widely used to improve the quality of perioperative care. However, clinicians continue to debate the clinical effectiveness of this tool. Methods: Prospective analysis of data from the International Surgical Outcomes Study (ISOS), an international observational study of elective in-patient surgery, accompanied by a systematic review and meta-analysis of published literature. The exposure was surgical safety checklist use. The primary outcome was in-hospital mortality and the secondary outcome was postoperative complications. In the ISOS cohort, a multivariable multi-level generalized linear model was used to test associations. To further contextualise these findings, we included the results from the ISOS cohort in a meta-analysis. Results are reported as odds ratios (OR) with 95% confidence intervals. Results: We included 44 814 patients from 497 hospitals in 27 countries in the ISOS analysis. There were 40 245 (89.8%) patients exposed to the checklist, whilst 7508 (16.8%) sustained ≥1 postoperative complications and 207 (0.5%) died before hospital discharge. Checklist exposure was associated with reduced mortality [odds ratio (OR) 0.49 (0.32–0.77); P\u3c0.01], but no difference in complication rates [OR 1.02 (0.88–1.19); P=0.75]. In a systematic review, we screened 3732 records and identified 11 eligible studies of 453 292 patients including the ISOS cohort. Checklist exposure was associated with both reduced postoperative mortality [OR 0.75 (0.62–0.92); P\u3c0.01; I2=87%] and reduced complication rates [OR 0.73 (0.61–0.88); P\u3c0.01; I2=89%). Conclusions: Patients exposed to a surgical safety checklist experience better postoperative outcomes, but this could simply reflect wider quality of care in hospitals where checklist use is routine

Prospective observational cohort study on grading the severity of postoperative complications in global surgery research

Background The Clavien–Dindo classification is perhaps the most widely used approach for reporting postoperative complications in clinical trials. This system classifies complication severity by the treatment provided. However, it is unclear whether the Clavien–Dindo system can be used internationally in studies across differing healthcare systems in high- (HICs) and low- and middle-income countries (LMICs). Methods This was a secondary analysis of the International Surgical Outcomes Study (ISOS), a prospective observational cohort study of elective surgery in adults. Data collection occurred over a 7-day period. Severity of complications was graded using Clavien–Dindo and the simpler ISOS grading (mild, moderate or severe, based on guided investigator judgement). Severity grading was compared using the intraclass correlation coefficient (ICC). Data are presented as frequencies and ICC values (with 95 per cent c.i.). The analysis was stratified by income status of the country, comparing HICs with LMICs. Results A total of 44 814 patients were recruited from 474 hospitals in 27 countries (19 HICs and 8 LMICs). Some 7508 patients (16·8 per cent) experienced at least one postoperative complication, equivalent to 11 664 complications in total. Using the ISOS classification, 5504 of 11 664 complications (47·2 per cent) were graded as mild, 4244 (36·4 per cent) as moderate and 1916 (16·4 per cent) as severe. Using Clavien–Dindo, 6781 of 11 664 complications (58·1 per cent) were graded as I or II, 1740 (14·9 per cent) as III, 2408 (20·6 per cent) as IV and 735 (6·3 per cent) as V. Agreement between classification systems was poor overall (ICC 0·41, 95 per cent c.i. 0·20 to 0·55), and in LMICs (ICC 0·23, 0·05 to 0·38) and HICs (ICC 0·46, 0·25 to 0·59). Conclusion Caution is recommended when using a treatment approach to grade complications in global surgery studies, as this may introduce bias unintentionally

Critical care admission following elective surgery was not associated with survival benefit: prospective analysis of data from 27 countries

This was an investigator initiated study funded by Nestle Health Sciences through an unrestricted research grant, and by a National Institute for Health Research (UK) Professorship held by RP. The study was sponsored by Queen Mary University of London