Ekonomiczne konsekwencje podatków dochodowych

• Autorzy: Ewelina Nojszewska

Warianty tytułu

Economic Consequences of Income Taxes

• Języki publikacji: PL

Abstrakty

EN

Using advanced microeconomic models the author tries to show the impact of personal incomes taxation on the levels of individual labour supply, savings and investment. She shows also the micro- and macroeconomic effects of taxation of incomes of companies. The model analysis is illustrated with the result of research carried out in the United States. The various effects of applying the various types of incomes taxation and the different approaches to taxation of personal incomes and of incomes of companies as presented by the author, may constitute a basis for construction of a tax system in the market economy. (original abstract)

Słowa kluczowe

PL

Podatek dochodowy; Teoria opodatkowania; Modele ekonomiczne

EN

Income tax; Taxation theory; Economic models

• Czasopismo: Ekonomista
• Rocznik: 1995
• Numer: nr 5-6
• Strony: 799--813

Twórcy

autor

Ewelina Nojszewska