Autor: KRAJEWSKI, Piotr - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Stopy podatkowe maksymalizujące użyteczność gospodarstwa domowego w warunkach niepewności stawki płac
Tax Rates Maximising the Utility of Household under Wage Rate Uncertainty
Autorzy:: Krajewski, Piotr
Powiązania:: https://bibliotekanauki.pl/articles/907331.pdf
Data publikacji:: 2007
Wydawca:: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:: Praca naukowa finansowana ze środków budżetowych na naukę w latach 2005-2007 jako projekt badawczy 1 H02C 020 28.
Tax rates maximising the households’ utility under wage rate uncertainty are analyzed in the article. It is assumed in the article that each household with probability π₁ obtains wage rate w₁ and with probability π₁ obtains wage rate w₂. It is also assumed that households obtain income only from wages. The aim of the article is to derive tax rates the government should put on wages to maximise households’ utility. It is shown that the tax rate should be higher in case of higher wage rate. It means that under wage rate uncertainty the government should implement progressive tax system to maximise households’ utility.
Źródło:: Acta Universitatis Lodziensis. Folia Oeconomica; 2007, 208
0208-6018
2353-7663
Pojawia się w:: Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Rozkład obciążeń podatkowych w Polsce
Autorzy:: Krajewska, Anna
Krajewski, Piotr
Powiązania:: https://bibliotekanauki.pl/articles/654754.pdf
Data publikacji:: 2011
Wydawca:: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:: Four important changes in tax system in Poland have been carried out in Poland since 2004: −the lowering of corporate income tax rate from 27% to 19%, −the reduction of social insurance premium from 13% to 6%, −the replacement of three personal income tax rates (19%, 30% and 40%) with two rates (18% and 32%), −the introduction of a tax allowances for families with children. Statistical data from Ministry of Finance and our own investigations are used to examine the results of mentioned changes in tax system. The stress is put on fiscal and redistribution aspects of tax reform. The main conclusions are following: 1. The Polish tax system changes following a different course than that accepted for tax reforms in EU-15. 2. The changes in tax system have negative impact on the level and structure of the state budget. 3. The reform have primarily benefited entrepreneurs and the wealthiest households, while the incomes of many poor households have not changed.
Źródło:: Acta Universitatis Lodziensis. Folia Oeconomica; 2011, 248
0208-6018
2353-7663
Pojawia się w:: Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:: Biblioteka Nauki

Artykuł

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