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    Wyświetlanie 1-2 z 2
    Tytuł:
    Choroby przewlekłe u dzieci i młodzieży jako narastający problem społeczny
    Chronic conditions among children and adolescents
    Autorzy:
    Małkowska‑Szkutnik, Agnieszka
    Powiązania:
    https://bibliotekanauki.pl/articles/14529116.pdf
    Data publikacji:
    2014
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    chronic conditions
    children and adolescents
    education
    social functioning
    Polska
    social assistance
    social support
    risk taking behaviors
    health
    Opis:
    The aim of this paper is to explore issues related to children and adolescents with chronic diseases and their social functioning in Poland. The article begins with a theoretical framework, including definitions of categorical and non‑categorical chronic diseases. The author presents the data on occurrence of chronic conditions, social assistance for families with children with chronic conditions, education system (children with chronic conditions as children with special educational needs) and home education. In the second part the author looks at the functioning of children and adolescents with chronic diseases in social institutions (family, school, etc.). In the final section some recommendations with respect to improving the social functioning of children and adolescents with chronic conditions are discussed.
    Źródło:
    Studia BAS; 2014, 2(38); 89-112
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Spatial interdependence in property taxation: the case of Polish municipalities
    Autorzy:
    Małkowska, Agnieszka
    Telega, Agnieszka
    Głuszak, Michał
    Marona, Bartłomiej
    Powiązania:
    https://bibliotekanauki.pl/articles/22446554.pdf
    Data publikacji:
    2018
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    tax competition
    property taxation
    tax mimicking
    spatial interdependence
    Polska
    Opis:
    Research background: Real estate and urban economics literature are abundant in studies discussing various types of property taxes and their characteristics. A growing area of re-search has been focused on tax equity, tax competition, and yardstick competition, where the latter two reflect the idea of tax mimicking. Recently, due to substantial developments in spatial and regional economics, more attention has been drawn to spatial effects. Empirical results are focused on spatial interaction and diffusion effects, hierarchies of place and spatial spillovers. Property tax system in Poland differs from those utilized in the majority of developed countries. As a consequence, property tax policy at the local government level (including tax competition and tax mimicking effects) in Poland can differ substantially from those found in previous research in the US and other European countries. There are few studies addressing the problem of tax competition and tax mimicking in Poland from an empirical perspective. Purpose of the article: In the article, we explore spatial interdependence in property taxation. We identify clustering or dispersion of high and low values of the tax rates within major metropolitan areas in Poland. The effects can indicate the presence of tax mimicking among municipalities in given metropolitan areas. Methods: We analyze the data from 304 municipalities in 10 metropolitan areas in Poland from the year 2007 to 2016. The data covers four property tax rates: (1) on residential buildings (2) on buildings used for business purpose (3) on land used for business purpose (4) on land for other uses. To explore the spatial distribution of rates, we used global and local spatial autocorrelation indicators (Moran's I statistic and LISA). Findings & Value added: The results suggest the presence of spatial correlation within metropolitan areas. We also found significant differences between metropolitan areas. The results of the study fill the gap in empirical research concerning property tax interdependencies and tax mimicking in Poland.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2018, 13, 2; 265-283
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-2 z 2

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