Podatek dochodowy jako narzędzie polityki gospodarczej

• Autorzy: Ewelina Nojszewska

Warianty tytułu

Income Tax as an Instrument of Economic Policy.

• Języki publikacji: PL

Abstrakty

Przedmiotem pracy jest podatek dochodowy i jego wpływ na funkcjonowanie gospodarki oraz jego skuteczność jako narzędzie polityki gospodarczej. Przedstawiono analizę ekonomiczną wybranych aspektów funkcjonowania podatków dochodowych w gospodarce. Zaprezentowano najważniejsze głosy w dyskusji nad optymalnym opodatkowaniem i możliwością wykorzystania wniosków z tej dyskusji przy konstruowaniu systemów podatkowych. Omówiono wpływ opodatkowania na funkcjonowanie wybranych rynków (w odniesieniu do gospodarek krajów członkowskich OECD) i na decyzje indywidualnych podmiotów gospodarczych. Przedstawiono historyczne korzenie tworzenia systemu podatkowego, ze szczególnym uwzględnieniem opodatkowania dochodów w czasach II RP. Druga część pracy poświęcona jest analizie skuteczności polityki podatkowej realizowanej przy wykorzystaniu podatku dochodowego od osób fizycznych w Polsce w latach 1993-1999. Scharakteryzowano system podatkowy konstruowany po 1990 roku, ze szczególnym uwzględnieniem opodatkowania dochodów. Zanalizowano skuteczność narzędzi polityki podatkowej, takich jak: stawki i ulgi podatkowe, kwoty wolne od opodatkowania i progi dochodu do opodatkowania. Przedstawiono również konsekwencje gospodarcze i społeczne opodatkowania dochodów (na przykładzie udziału kwot podatku PIT w PKB jako sposobu mierzenia obciążenia podatkiem dochodowym).

EN

Income tax, its impact on the functioning of the economy as a whole with the assessment of how effective it has been as an economic policy instrument constitute the subject of this study. Economic analysis has been carried out on certain economic functions of income tax. The discussion on most optimal taxation was presented and the possibility of adopting some conclusions while devising/developing taxation systems was considered. Taxation and its influence on both the markets of the selected OECD countries' economies and the decisions of individual economic subjects were discussed. Historic roots of taxation system, in particular the income taxation system of the II Republic of Poland's times, were presented. The second part of this study is devoted to the effectiveness analysis of the 1993-1999 tax policy realized in Poland with the use of income tax levied on natural persons. The architecture of the after-1990 taxation system with particular attention on income tax was presented. The effectiveness of tax policy instruments such as tax rates and allowances, tax-exempt amounts, and tax brackets were assessed. Economic and social consequences of imposing income tax were investigated by analyzing the income (PIT) tax share in the GDP, the method used for measuring the income tax burden. (JW)

Słowa kluczowe

PL

Polityka gospodarcza; System podatkowy; Polityka podatkowa; Podatek dochodowy; Stawki podatkowe; Podatek dochodowy od osób fizycznych; Teoria optymalnego opodatkowania; Rozwój gospodarczy; Przegląd literatury; Narzędzia polityki gospodarczej

EN

Economic policy; Tax system; Tax policy; Income tax; Tax rates; Individual income tax; Theory of optimal taxation; Economic development; Literature review; Economic policy instruments

• Czasopismo: Monografie i Opracowania / Szkoła Główna Handlowa
• Rocznik: 2002
• Numer: nr 502
• Strony: 208

Twórcy

autor

Ewelina Nojszewska

Bibliografia

• Alesina A., R. Perotti: The welfare state and competitiveness. "NBER Working Paper", 1994, no. 4810.
• Ando A., F. Modigliani: The Life Cycle Hypothesis of Saving: Aggregate Implications and Tests. "American Economic Review", vol. 53, 1963.
• Aron H.: Economic Effects of Social Security. Washington DC, The Brookings Institution 1982.
• Atkinson A.: How progressive should income tax be? W: Essays in Modern Economics, red. M. Parkin, London, Longman Group Ltd 1973.
• Atkinson A., J. Stiglitz: The design of tax structure: Direct vs. indirect taxation. "Journal of Public Economics", vol. 1, 1972.
• Atkinson A., J. Stiglitz: The Structure of Indirect Taxation and Economic Efficiency. "Journal of Public Economics", vol. 1, 1972.
• Atkinson A., J. Stiglitz: Lectures on Public Economics. New York, McGraw Hill 1980.
• Auerbach A.: Tax reform, capital allocation, efficiency, and growth. W: Aaron H., W. Gale: Economic Effects of Fundamental Tax Reform. Washington DC, The Brookings Institution 1996.
• Auerbach A.: Measuring the impact of tax reform. W: Tax Policy in the Real World, red. J. Slemrod, Cambridge, Cambridge University Press 1999.
• Barro R.: Are government bonds net wealth? "Journal of Political Economy", 1974, vol. 82.
• Bayoumi T.: Financial deregulation and financial saving. "Economic Journal", 1993, vol. 103.
• Bernheim B.: Dissaving after retirement: testing the pure life-cycle hypothesis. W: Bodie Z., J. Shoven, D. Wise: Issues in Pension Economics. Chicago, University of Chicago Press 1987.
• Bernheim B.: How strong are bequest motives? Evidence based on estimates of the demand for life insurance and annuities. "Journal of Political Economy", 1991, vol. 99.
• Biała księga podatków. Warszawa, Ministerstwo Finansów 1998.
• Blinder A., R. Gordon, D. Wise: Reconsidering the Work Disincentives Effects of Social Security. "National Tax Journal", vol. 33, 1980.
• Blinder A., Gordon R., Wise D.: Rethoric and Reality in Social Security Analysis -A Rejoinder. "National Tax Journal", vol. 34, 1981.
• Blundell, R.: Labour supply and taxation: a survey. "Fiscal Studies", 1992, vol. 13, no 3.
• Blundell R.: Labour Supply and Taxation. W: The Economics of Tax Policy, red. P. Michael Devereux, Oxford University Press, 1997.
• Boadway R.: Integrating equity and efficiency in applied welfare economics. "Quarterly Journal of Economics", 1976, vol. 90, no 4.
• Boadway R., D. Wildasin: Taxation and Savings. W: M. Devereux: The Economics of Tax Policy. Oxford, Oxford University Press 1996.
• Bosworth B.: Tax Incentives and Economic Growth. Washington DC, The Brookings Institution 1994.
• Bosworth, B., G. Burtless: Effects of tax reform on labour supply, investment and saving. "Journal of Economic Perspectives", 1992, vol. 6.
• Bovenberg A., K. Anderson, K. Aramaki, S. Chand: Tax incentives and international flows: the case of the US and Japan. W: Razin A., J. Slemrod: Taxation in the Global Economy. 1990, Chicago, Chicago University Press.
• Bradford D., H. Rosen: The optimal taxation of commodities and income. "American Economic Association Papers and Proceedings", 1976.
• Brown C.V., P.M. Jackson: Public Sector Economics. Oxford, Basil Blackwell 1990.
• Browning E., W. Johnson: The Trade-off between equity and efficiency. "Journal of Political Economy" 1984, vol. 2.
• Brzeziński B.: Podatek zwany liniowym. "Przegląd Podatkowy", nr 9, 1998.
• Burtless G., J. Hausman: 7776 effects of taxes on labour supply. "Journal of Political Economy", 1978, vol. 86.
• Call S., W. Holahan: Microeconomics. Belmont, Wadsworth Publishing Company 1983.
• Calmfors L., J. Driffill: Bargaining structure, corporatism, and macroeconomic performance. "Economic Policy", 1988, no. 6.
• Corlett W., D. Hague: Complementarity and the excess burden of taxation. "Review of Economic Studies", vol. 21.
• Czarny E., E. Nojszewska: Mikroekonomia. Warszawa, PWE 2000.
• Danzinger S., R. Haveman, R. Plotnick: How Income Transfer Programs Affect Work, Saving and the Income Distribution; A Critical Review. "Journal of Economic Literature", 1981, vol. 19.
• Deaton, A., N. Stern: Optimally uniform commodity taxes, taste difference and lump-sum grants. "Economic Letters", 1986, vol. 20.
• Diamond P., J. Mirrlees: Optimal taxation and public production: I and H. "American Economic Review", 1971, vol. 61
• Dixit, A.: Welfare effects of tax and price changes. "Journal of Public Economics", 1975.
• Dixit, A., K. Munk: Welfare effects of tax and price changes - A correction. "Journal of Public Economics", 1977.
• Ebrahimi, A., C. Heady: Tax design and household composition. "Economic Journal", Conference Papers, vol. 98, no. 390, 1988.
• Eichengreen B., J. Tobin, C. Wypłosz: Two cases for sand in the wheels of international finance. "Economic Journal", 1995, vol. 105.
• Employment Outlook. Paris, OECD 1990.
• Englicht W.: W sprawie reformy systemu podatkowego, nakładem autora, Warszawa 1931.
• Etel L.: System podatkowy. W: Finanse publiczne i prawo finansowe, red. E. Ruśkowski, Warszawa, Wydawnictwo Konieczny i Kruszewski 2000.
• Fair R.: The optimal distribution of income. "Quarterly Journal of Economics", 1971.
• Feldstein M., C. Harioka: Domestic saving and international capital flows. "Economic Journal", 1980, vol. 90.
• Feldstein M., A. Samwick: The transition path in privatizing social security. NBER "Working Paper", 1996, no. 5761.
• Friedman L.: Microeconomics Policy Analysis. New York, McGraw-Hill 1993.
• Friedman B., M. Warshawsky: The cost of annuities: Implications for saving behavior and bequests. "Quarterly Journal of Economics", 1989, vol. 105.
• Głąbiński S.: Polskie prawo skarbowe. Nakładem autora, Lwów, 1928.
• Grodyński T.: Dziwactwa podatkowe. Kraków, Towarzystwo Ekonomiczne w Krakowie 1934.
• Grubert H., J. Mutti: Taxes, tariffs and transfer pricing in multinational corporation decision making. "Review Economics and Statistics", 1991, vol. 73.
• Guesnerie R.: Financing public goods with commodity taxes: A tax reform viewpoint. "Econometrica", 1979.
• Hall R.: Intertemporal substitution in consumption. "Journal of Political Economy", 1988, vol. 96.
• Hall R., F. Mishin: The sensivity of consumption to transitory income: estimates from pannel data on households. "Econometrica", 1982, vol. 50.
• Hamermesh, D.S.: Labor Demand. NJ: Princeton University Press, 1993.
• Hamermesh D.S., G.A. Pfann: Adjustment costs in factor demand. "Journal of Economic Literature", 1996, vol. 34, no. 3.
• Harberger A.: Taxation and Welfare. Boston, Little, Brown 1974.
• Hatta, T.: A theory of piecemeal policy recommendations. "Review of Economic Studies", 1977.
• Heady Ch.: Optimal taxation as a quite to tax policy: a survey. "Fiscal Studies", 1993, vol. 14, no. 1.
• Heckman J.: A life-cycle model of earnings, learning and consumption. "Journal of Political Economy", 1976, vol .84.
• Heylen F.: Institutions and the rise of taxes on labour in the OECD. "Weltwirtschaftliches Archiv", 1995, vol. 131, no. 4.
• Hines J.: Tax policy and the activities of multinational corporations. NBER Working Paper, 1996, no. 5589.
• Holmlund B., A. Kolm: Progressive taxation, wage setting and unemployment - theory and Swedish evidence. "Tax Reform Evaluation Report", Stockholm, National Institute of Economic Research 1995, no. 15.
• Ikeda Y.: Treatment of intercompany transfer pricing for tax puroses: a survey of legislative and administrative issues. IMF Working Papers, 1992, 87.
• Japelli T., M. Pango: Consumption and capital market imperfections. "American Economic Review", 1989, vol. 79.
• Jorgenson D., R. Landau: Tax Reform and the Cost of Capital: An International Comparison. Washington DC, The Brookings Institution 1993.
• Kalecki M., L. Landau: Szacunek dochodu społecznego w r. 1929. Warszawa 1934.
• Kalecki M., L. Landau: Dochód społeczny w r. 1933 i podstawy badań periodycznych nad zmianami dochodu. Warszawa 1935.
• King M., D. Fullerton: The Taxation of Income from Capital. Chicago, University of Chicago Press 1984.
• Knoester A., A. Kołodziejak: Effects of taxation in economic models: a survey. "Economic Modelling", 1992, vol. 9, no.4.
• Knoester A., N. Vander Windt: Real wages and taxation in ten OECD countries. "Oxford Bulletin of Economics and Statistics", 1987, vol. 49, no.1.
• Kotlikoff L.: Intergenerational transfers and savings. "Journal of Economic Perspectives", 1988, vol. 2.
• Kotlikoff L., L. Summers: The role of intergenerational transfers in aggregate capital accumulation. "Journal of Political Economy", 1991, vol. 8.
• Labour Supply and Taxes, CBO Memorandum, Congressional Budget Office, 1996.
• Kozłowski W.: Najważniejsze podatki bezpośrednie na podstawie nowego ustawodawstwa podatkowego. Warszawa 1937.
• Krzyżanowski A.: Nauka skarbowości. Poznań, Fiszer i Majewski 1923.
• Lampman R.: Labor Supply and Social Welfare Benefits in the US. W: Concepts and Data Needs: Appendix Volume 1. National Commission on Employment and Unemployment Statistics, 1980.
• Leibfritz W., J. Thorton, A. Bibbe: Taxation and Economic Performance. Economic Department, Working Papers No 176, OECD, 1997.
• Libicki J.: Granice opodatkowania. Kraków, Towarzystwo Ekonomiczne w Krakowie 1936.
• Lindbeck A.: Unemployment and Macroeconomics. Cambridge, The MIT Press, 1993.
• Litwińczuk H.: Prawo podatkowe przedsiębiorców. Warszawa, Wydawnictwo Konieczny i Kruszewski 2000.
• Lockwood B., A. Manning: Wage setting and the tax system: theory and evidence for the UK. "Journal of Public Economics", 1993, vol. 52.
• Lubowicki J.: Polityka podatkowa Polski. Poznań, Gebetner i Wolf 1927.
• Lubowicki J.: Zasady reformy podatkowej. Nakładem Tygodnika "Przemysł i Handel", Warszawa 1928.
• Lubowicki J.: Polityk podatkowa Polski Ludowej. Zeszyty Naukowe Uniwersytetu Łódzkiego no. 26, Łódź 1962.
• Mariger R.: Consumption Behavior and the Effects of Government Fiscal Policies. Cambridge, Harvard University Press, 1986.
• Markowski B.: Z dziedziny skarbowości polskiej - uwagi i roztrząsania. "Sprawy Podatkowe", Warszawa 1925.
• Masson P, T. Bayoumi, H. Samiei: Saving bahaviour in industrial and developing countries. W: Staff Studies for the World Economic Outlook. Washington DC, International Monatery Fund 1995.
• Meade, J.: The Structure and Reform of Direct Taxation. London, Institute for Fiscal Studies 1978.
• Michalski P.: Reforma podatkowa. "Ekonomista", Warszawa 1927.
• Michalski P.: Podatki bezpośrednie w Polsce z uwzględnieniem ustawodawstwa zagranicznego. Warszawa, 1931.
• Mikuśkiewicz M.: System danin publicznych. "Polska Gospodarcza", 1937, no. 50.
• Mirrlees J.: An exploration in the theory of optimum income taxation. "Review of Economic Studies", 38, 1971.
• Mirrlees J.: Optimal tax theory: A synthesis. "Journal of Public Economics", 1976.
• Modigliani F., R. Brumberg: Utility analysis and the consumption function: an interpretation of cross-section data. W: Kurihara K.: Post Keynesian Economics. New Brunswick, Rutgers University Press 1954.
• Morrison C.: Structural models of dynamic factor demands with non-static expectations: an empirical assessment of alternative expectations specifications. "International Economic Review", 1986, vol. 27.
• Myles G.: Public Economics. Cambridge, Cambridge University Press 1997.
• Myles G.: Imperfect competition and the taxation of intermediate goods. "Public Finance", 1989, vol. 44, no 1.
• Nightingale K.: Taxation, Theory and Practice: 1999-2000. London, Prentice Hall 2000.
• Nojszewska, E.: Optymalne opodatkowanie -podstawy teoretyczne. "Roczniki Kolegium Analiz Ekonomicznych", Warszawa, Oficyna Wydawnicza SGH 1996.
• OECD Employment Outlook, OECD, Paris, 1990.
• Pecorino P.: The growth rate effects of tax reforms. "Oxford Economic Papers", 1994, vol.46.
• Podatki w orzecznictwie sądowym. Zjazd Katedr Prawa Finansowego Wigry'95, Konieczny i Kruszewski, Warszawa 1996.
• Poterba J.: Tax policy and corporate saving. "Brookings Papers on Economic Activity", 2, 1987.
• Quigley J., Eugene Smolensky, Modern Public Finance, Harvard University Press, Cambridge 1994.
• Ramsey, F.: A contribution to the theory of taxation. "Economic Journal", vol. 37.
• Roger W.: Macroeconomic effects of fiscal consolidation and increased competition in Europe, referat napisany na konferencję OECD na temat: On interactions between structural reform, macroeconomic policies and economic performance, 1996.
• Rybarski R.: Ciężar podatków w Polsce. Warszawa, Biblioteka Dziel Wyborowych 1925.
• Rybarski R.: Nauka skarbowości. Warszawa 1935.
• Sadka E.: On income distribution, incentive effects and optimal income taxation. "Review of Economic Studies", 1976.
• Scarpetta S.: Assessing the role of labour market policies and institutional settings on unemployment: a cross-country study. "OECD Economic Studies", 1996, no. 26/1.
• Searde J.: On the shape of optimal tax schedule. "Journal of Public Economics", vol. 7, 1977.
• Shapiro M.: The dynamic demand for capital and labor. "Quarterly Journal of Economics", 1986, vol. 101.
• Sheshinsky E.: The optimal linear income tax. "Review of Economic Studies", 1972.
• Tax Policy in the Real World, red. J. Slemrod, Cambridge, Cambridge University Press 1999.
• Slemrod J., J. Bakija: Taxing Ourselves -A Citizen's Guide to Great Debate over Tax Reform. The MIT Press, 1996.
• Smith A.: Inquiry into the nature and Causes of the Wealth of Nations. London 1776.
• Sorensen P.: Changing views of corporate income tax. "National Tax Journal", 1995, vol. 48.
• Stern N.: On the specification of models of optimum income taxation. "Journal of Public Economics", vol. 6, 1976.
• Steuerle C.: Taxes Loans and Inflation. Washington DC, The Brookings Institution 1995.
• Stiglitz J.: Economics of the Public Sector. New York, W.W. Norton & Company, 1988.
• Szturm de Sztrem T.: Prace zarobkowe w okresie dewaluacji pieniężnej. Warszawa 1924.
• Tanzi V.: Taxation in Integrated World. Washington DC, The Brookings Institution 1995.
• Tanzi V.: Globalization, tax competition and the future of tax systems. "IMF Working Paper", 1996, 141.
• Taylor E.: Polityka skarbowa i system podatkowy Rzeczpospolitej Polskiej. Poznań, Wyższa Szkoła Handlowa, 1929.
• Taxation and Household Saving. OECD, 1994, Paris.
• Taxing Profits in a Global Economy: Domestic and International Issues. OECD, Paris, 1991.
• The Economics of Tax Policy, red. M. Devereux, Oxford, Oxford University Press 1997.
• The OECD Jobs Study: Evidence and Explanation. OECD, Paris, 1994.
• The OECD Job Study: Taxation. Employment and Unemployment. OECD, Paris, 1995.
• Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, OECD, Paris, 1995.
• Tresch R.: Public Finance: A Normative Theory, Business Publications. INC, Piano, Texas, 1981.
• Tuomala M.: Optimal Income Tax and Redistribution. Oxford, Clarendon Press, 1990.
• Tyrvainen T.: Wage determination in the long run, real wage resistance and unemployment: multivariate analysis of cointegreting relations in 10 OECD economies. "Bank of Finland Discussion Paper", Helsinki, 1995.
• Varian H.: Microeconomic analysis. New York, W.W. Norton and Company 1992.
• Wagner A.: Finanz-Wissenschaft. Berlin 1880.
• Weinfeld I.: Daniny, podatki, opłaty, cła i akcyzy. Warszawa, Biblioteka Prawnicza 1937.
• Wolcox D.: Social security benefits, consumption expenditure, and life-cycle hypothesis. "Journal of Political Economy", 1989, vol. 97.
• Wright C.: Saving and the Rate of Interest. W: The Taxation of Income from Capital. Washington DC, A. Harberger, M. Bailey: The Brookings Institution, 1969.
• Zweig F.: Przerzucanie podatków. Kraków, Krakowska Spółka Wydawnicza 1923.