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    Wyświetlanie 1-3 z 3
    Tytuł:
    The impact of bequest taxation on savings and transfers
    Autorzy:
    Kudła, Janusz
    Kruszewski, Robert
    Dudek, Maciej
    Walczyk, Konrad
    Powiązania:
    https://bibliotekanauki.pl/articles/22400106.pdf
    Data publikacji:
    2023
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    saving
    inheritance tax
    bequest
    overlapping generation
    life cycle
    Opis:
    Research background: The paper investigates the impact of bequest taxation on saving and transfers when parents and children make decisions consistently. It complements the predictions of Gale and Perozek's life-cycle modeling (2001) when decisions of parents and children are set independently and can be time-inconsistent. Purpose of the article: The paper strives to answer the question of whether taxation of bequest harms savings and inter vivos transfers. The previous results indicated that this is possible for some bequest motives. Our results show that this is not likely for the most typical values of parameters. Methods: The analysis involves economic modeling of four bequest motives: altruistic, paternalistic, accidental, and exchange. The method is based on the overlapping generation approach and life-cycle approach in the case of a paternalistic bequest. The results are supplemented with numerical simulations. Findings & value added: For the altruistic motive, savings are smaller if interest rates are low relative to the tax rate and the utility of one's consumption is more valuable than the utility of the next generations. For the accidental motive, savings decrease with small interest rates, high taxation and long-life expectancy. For the paternalistic motive, savings decrease when the interest rate and the value of future utility are low. For the exchange motive, savings are higher after a tax increase, but it depends on the value of attention and life expectancy. The general conclusion is that higher bequest taxation hamper saving behavior and may disturb the intergenerational exchange process. The bequest tax should, therefore, be set low, especially for aging populations, in order to induce higher savings and force the young to provide the elderly with higher attention.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2023, 18, 2; 333-365
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Dynamic Fiscal Solvency with Consumption and Capital Taxes
    Autorzy:
    Kudła, Janusz
    Kopczewska, Katarzyna
    Kocia, Agata
    Kruszewski, Robert
    Walczyk, Konrad
    Powiązania:
    https://bibliotekanauki.pl/articles/1356982.pdf
    Data publikacji:
    2019-06-05
    Wydawca:
    Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
    Tematy:
    dynamic modelling
    capital tax
    consumption tax
    fiscal solvency
    Opis:
    To finance public expenditure a government needs to raise revenue, which mainly comes from taxes and borrowings. During a financial crisis, however, financing of budget deficit is particularly difficult because of a rise in debt servicing costs that crowd out other expenses and raise the concern for government solvency. In extreme cases, governments are constrained to tax, as borrowing opportunities are strictly limited or unavailable. Still, governments can choose from tax menu options (income and consumption taxes), given the flexibility of the tax mix. This article presents a long-term dynamic model of fiscal solvency that shows the equilibrium the revenue maximising government can obtain with reasonable tax rates when capital income can be shifted and there are constraints on the consumption tax. Specifically, the solution predicts a positive level of bonds in the long-term equilibrium and the tax rates dependent positively on the abundance of the tax bases.
    Źródło:
    Central European Economic Journal; 2018, 5, 52; 96 - 108
    2543-6821
    Pojawia się w:
    Central European Economic Journal
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Optimal Fiscal Policy in an Open Economy with Capital Income Shifting and Consumer Cross-border Purchases
    Autorzy:
    Kudła, Janusz
    Kocia, Agata
    Kopczewska, Katarzyna
    Kruszewski, Robert
    Walczyk, Konrad
    Powiązania:
    https://bibliotekanauki.pl/articles/517186.pdf
    Data publikacji:
    2015
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    capital income tax
    consumption tax
    fiscal policy
    public debttax competition
    Opis:
    The paper presents a fiscal policy model integrating tax avoidance, the complexity of tax systems and the fiscal solvency hypothesis within the traditional framework of tax competition. Furthermore, we take into account: taxation of consumption, possibility of capital income shifting and foreign goods purchases (untaxed in the destination country). We conclude that if fiscal policy is by no means unfettered the equilibrium can be allocation efficient, provided that the marginal rate of substitution between private and public goods is one. The changes in public debt affect tax rates in equilibrium differently: positively for the consumption tax rate and negatively for the labor tax rate. The change of the capital tax depends on the level of economic internalization. This approach is especially useful during a solvency crisis and can be applied to predict tax rates’ adjustment when the bonds issuance decreases or public debt accelerates.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2015, 10, 2; 9-30
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

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