Kontrowersje wokół opodatkowania kapitału ludzkiego

• Autorzy: Janusz Kudła

Warianty tytułu

Controversial Aspects of Human Capital's Taxation

• Języki publikacji: PL

Abstrakty

Celem artykułu jest dokonanie krótkiego przeglądu wpływu podatków na wielkość kapitału ludzkiego w teorii ekonomii. (fragment tekstu)

EN

Tax treatment of human capital is very controversial problem in the economics of taxation. There are two main questions: whether taxation stimulates capital accumulation and should personal income be taxed progressively or proportionally. We endeavor to make survey of recent economic theories contributing to these problems. Unfortunately, the answer is ambiguous and depends on the purpose of taxation policy and on the accepted theoretical model. In life-cycle models proportional taxes are better but in overlapping generation models progression has no influence on human capital formulation and only average tax burden matters, so we needn't to prefer the former. We can also consider two basic goals, attaining assumed structure between human and physical capital or accelerating economic growth. (original abstract)

Słowa kluczowe

PL

Kapitał ludzki; Teoria ekonomii; Opodatkowanie dochodów; Model pokoleniowy

EN

Human capital; Economic theory; Taxation of income; Overlapping Generations Model (OLG)

• Czasopismo: Nierówności Społeczne a Wzrost Gospodarczy
• Rocznik: 2005
• Numer: z. nr 6
• Strony: 313--320

Twórcy

autor

Janusz Kudła

• Uniwersytet Warszawski

Bibliografia

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