Measurement and decomposition of Lithuania's income inequality

Černiauskas, Nerijus; Čiginas, Andrius

doi:10.1080/1406099x.2020.1780693

Cited by 3 publications

(5 citation statements)

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“…The CEE countries are currently characterized by a level of inequality that is of concern for national institutions, but also for international ones. There is also an extensive body of literature confirming this (Sýkora, 1999 [ 12 ]; Golinowska, 2009 [ 13 ]; Mihaylova and Bratoeva-Manoleva, 2018 [ 14 ]; Wołoszyn and Wołoszyn, 2018 [ 15 ]; Szarfenberg, 2019 [ 16 ]; Černiauskas and Čiginas, 2020 [ 17 ]; Dudek and Szczesny, 2021 [ 18 ]; Wołoszyn et al, 2021 [ 19 ]).…”

Section: Exploring the Main Determinants Of Income Inequalities And T...mentioning

confidence: 96%

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Exploring the Moderation and Mediation Effects in Addressing the Main Determinants of Income Inequalities in Supporting Quality of Life: Insights from CEE Countries

Davidescu

Nae

Florescu

2022

IJERPH

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Income inequality has become an increasingly pressing economic and social problem in Europe, especially in emerging countries with more significant inequalities than the EU average. The high-level inequality persistence can decrease well-being by accentuating the shortcomings at the household level, increasing poverty and social exclusion, generating political instability, leading to a decline in social cohesion, and, finally, a weakening of the Union as a whole. In this context, the paper aims to identify the main determinants of income inequality across the CEE countries and their significant implications in supporting the quality of life and well-being, highlighting the mediation and moderation effects. The analysis focuses on emerging European countries, using panel-based data analysis for ten EU countries covering 2008–2019. The empirical findings highlighted the importance of the minimum wage, high-tech exports, the degree of economic openness, the quality of institutions, and education spending in reducing income inequality. On the other hand, the proportion of the population with a higher education level and the interaction between official and unofficial economies led to income inequality. Therefore, to increase the quality of life, it is mandatory to decrease inequalities. Thus, fewer people will be at risk of living a less qualitative life. The empirical results also proved that the informal economy and the share of people employed in industry exhibited mediating roles. In contrast, the economic growth, the urbanization degree, and the share of people employed in services exhibited moderating roles. Additionally, we also tested the impact of the income inequality determinants of the quality of life, the empirical results supporting the influence of minimum wage, employment with tertiary education, government effectiveness, the degree of economic openness, and education expenditures.

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Section: Exploring the Main Determinants Of Income Inequalities And T...mentioning

confidence: 96%

“…Res. Public Health 2022, 19, x FOR PEER REVIEW 4 of 28 [16]; Černiauskas and Čiginas, 2020 [17]; Dudek and Szczesny, 2021 [18]; Wołoszyn et al, 2021 [19]).…”

Section: Introductionmentioning

confidence: 99%

Exploring the Moderation and Mediation Effects in Addressing the Main Determinants of Income Inequalities in Supporting Quality of Life: Insights from CEE Countries

Davidescu

Nae

Florescu

2022

IJERPH

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“…Although benefits became less regressive, benefit redistribution increased. As shown in Černiauskas and Čiginas (2020), this is because it is more effective to change benefit level than benefit regressivity, as benefits are already regressive. Although tax rates did become more progressive (partly because of rising tax‐exempt amount of income), the level of taxes decreased substantially because of lower tax rates.…”

Section: Drivers Of Changes In the Income Distribution Between 2007 A...mentioning

confidence: 99%

“…As a result, more education also means more equal wages and subsequently more equal incomes. In addition, those with higher education tend to receive more equal incomes than those who do not have it (Černiauskas and Čiginas, 2020). Therefore, even if between‐group inequality increases (i.e., the income gap between those with a tertiary degree and those without rises), the higher share of educated results in lower within‐group inequality in Lithuania.…”

Section: Drivers Of Changes In the Income Distribution Between 2007 A...mentioning

confidence: 99%

Income Inequality and Redistribution in Lithuania: The Role of Policy, Labor Market, Income, and Demographics

Černiauskas

Sologon

O’Donoghue

et al. 2021

Review of Income and Wealth

Self Cite

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We model the household disposable income distribution in Lithuania and explore the drivers of the increase in income inequality between 2007 and 2015. We quantify the contributions of four factors to changes in the disposable income distribution: (i) demographics; (ii) labor market structure; (iii) returns and prices; and (iv) tax-benefit system. Results show that the effects of the factors were substantial and reflected heterogeneous developments over two subperiods: changes in the tax and benefit system cushioned a rapid rise in market income inequality because of the global financial crisis during 2007-2011, but failed to do so during the subsequent years of economic expansion, when rising returns in the labor and capital markets significantly increased disposable income inequality. We also find that declining marriage rates contributed to the increase in income inequality in Lithuania.

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“…This owner promised to make Hearts European champions but left the Club in administration. He is now subject to investigation by Interpol for alleged fraud, embezzlement and money laundering (Cerniauskas, 2018). We focus on how formal and informal accounting were used by different arena participants in an ongoing conflict over the Club’s future.…”

Section: Introductionmentioning

confidence: 99%

Accounting, finance and conflict in football arenas

Adams

Morrow

Thomson

2023

AAAJ

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PurposeTo provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.Design/methodology/approachThis case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation.FindingsOur findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities.Originality/valueThis study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.

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Measurement and decomposition of Lithuania's income inequality

Cited by 3 publications

References 30 publications

Exploring the Moderation and Mediation Effects in Addressing the Main Determinants of Income Inequalities in Supporting Quality of Life: Insights from CEE Countries

Exploring the Moderation and Mediation Effects in Addressing the Main Determinants of Income Inequalities in Supporting Quality of Life: Insights from CEE Countries

Income Inequality and Redistribution in Lithuania: The Role of Policy, Labor Market, Income, and Demographics

Accounting, finance and conflict in football arenas

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