Modele równowagi ogólnej a normatywna teoria podatków

• Autorzy: Ewelina Nojszewska

Warianty tytułu

General Equilibrium Models and the Normative Theory of Taxation

• Języki publikacji: PL

Abstrakty

EN

When the government has to choose among some specific types of taxes in order to obtain a certain amount of revenues the normative theory of taxation should indicate which of those taxes are the least conducive to an inefficient allocation of resources. The general equilibrium theory offers various kinds of models for those purposes, such as quantitative and price models. The analysis of a sub-optimal choice uses price models. However, one should n ot leave out of consideration the optimum choice which is the best suited to the analysis of distributional effects. The application of such models in practice is an important theme of this article. It is shown that even a minor change of the tax may lead to considerable losses in economic welfare. Income taxes are considered to be relatively more equitable. But when their use is postulated, their adverse influence on effectiveness of the economy, and especially on labour supply and the level of savings, are often left out of sight. (original abstract)

Słowa kluczowe

PL

Obliczeniowy model równowagi ogólnej; Teoria opodatkowania; Sektor publiczny

EN

Computable General Equilibrium model (CGE); Taxation theory; Public sector

• Czasopismo: Ekonomista
• Rocznik: 1997
• Numer: nr 2
• Strony: 221--250

Twórcy

autor

Ewelina Nojszewska