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    Wyświetlanie 1-12 z 12
    Tytuł:
    Differential stability of mitochondrial mRNA in HeLa cells
    Autorzy:
    Piechota, Janusz
    Tomecki, Rafał
    Gewartowski, Kamil
    Szczęsny, Roman
    Dmochowska, Aleksandra
    Kudła, Marek
    Dybczyńska, Lien
    Stepien, Piotr
    Bartnik, Ewa
    Powiązania:
    https://bibliotekanauki.pl/articles/1041282.pdf
    Data publikacji:
    2006
    Wydawca:
    Polskie Towarzystwo Biochemiczne
    Tematy:
    polyadenylation
    HeLa
    mitochondria
    poly(A) polymerase
    mRNA turnover
    Opis:
    The physiological significance and metabolism of oligoadenylated and polyadenylated human mitochondrial mRNAs are not known to date. After study of eight mitochondrial transcripts (ND1, ND2, ND3, ND5, CO1, CO2, ATP6/8 and Cyt. b) we found a direct correlation between the half-lives of mitochondrial mRNAs and their steady-state levels. Investigation of the mt-mRNA decay after thiamphenicol treatment indicated that three transcripts (ND2, ND3 and Cyt. b) are significantly stabilized after inhibition of mitochondrial translation. Careful analysis one of them, ND3, showed that inaccurate processing of the H-strand RNA precursor may occasionally occur between the ND3 and tRNAArg locus leading to synthesis of ND3 mRNAs lacking the STOP codon. However, analysis of the oligo(A) fraction observed in case of the ND3 indicates that partially polyadenylated mRNAs are linked rather to the transcription process than to the translation-dependent deadenylation. Analysis of ND3 mRNA turnover in cells with siRNA-mediated knock-down of the mitochondrial poly(A) polymerase shows that strongly decreased polyadenylation does not markedly affect the decay of this transcript. We present a model where oligoadenylated mitochondrial transcripts are precursors of molecules containing full length poly(A) tails.
    Źródło:
    Acta Biochimica Polonica; 2006, 53, 1; 157-168
    0001-527X
    Pojawia się w:
    Acta Biochimica Polonica
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The impact of Fiscal Instruments on Fertility: A Synthesis of the Economic Theory
    Autorzy:
    Kudła, Janusz
    Powiązania:
    https://bibliotekanauki.pl/articles/522120.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Instrumenty fiskalne
    Optymalne opodatkowanie
    Płodność
    Optimal taxation
    Fiscal instruments
    Fertility
    Opis:
    The observed decline in fertility in developed countries raises the question about the possibility of implementing a pronatalist government policy. In particular, possible policies involve modification of: income taxes, consumption taxes and the introduction of subsidies on children. The effectiveness of the listed fiscal policy instruments is debatable and it can be considered from theoretical or empirical point of view. The present work mainly focuses on the first approach, making a synthesis of existing economic theory in terms of the postulated effects of the fiscal instruments used to stimulate the number of children in families. The survey pinpoints two prevalent classes of models: the life cycle with taxpayer having children and multi-period overlapping generation models. The predictions of the models have been criticized, especially in the context of several simplifying assumptions undermining the practical utility of the results. Based on the literature review it can be seen that regardless of the context of redistribution of wealth, the fiscal instruments should affect the number of children in households. Additionally the effective pronatalist policy is not unique and in most cases, it should cover more than one fiscal policy instrument stimulating increase of birth rate.
    Źródło:
    Journal of Economics and Management; 2014, 18; 15-24
    1732-1948
    Pojawia się w:
    Journal of Economics and Management
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    ZMIANY STRUKTURY OBCIĄŻEŃ PODATKOWYCH W PAŃSTWACH UNII EUROPEJSKIEJ W OKRESIE KRYZYSU A PRZEWIDYWANIA TEORII KONKURENCJI PODATKOWEJ
    Changes of tax burden structure in the european union countries during the crisis vs. predictions of tax competition theory
    Autorzy:
    Kudła, Janusz
    Powiązania:
    https://bibliotekanauki.pl/articles/950724.pdf
    Data publikacji:
    2014
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    tax competition
    tax system
    financial crisis
    Opis:
    The article verifies the impact of economic variables on the tax burden in the European Union countries, which took place in period 2006-2011. We concentrate especially on compatibility with the predictions of some theories of international taxation. The confirmation of selected predictions should allow for the better understanding of the mechanisms behind the observed tax adjustments and to construct new theoretical models better fitted to the observations. We especially test for example: the hypothesis of tax competition in traditional form and with agglomeration effects, compensation hypothesis, hypothesis of tax export and fiscal solvency hypothesis. The main results confirm the impact of the crisis on the increase of the capital and labor tax burden. However, this effect has not led to the significant growth of the tax revenues. It stipulates that the situation of each country is more relevant for the explanations of the results than the weakening or strengthening of tax competition during the crisis.
    Źródło:
    Financial Sciences. Nauki o Finansach; 2014, 3(20); 11-27
    2080-5993
    2449-9811
    Pojawia się w:
    Financial Sciences. Nauki o Finansach
    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
    Tytuł:
    Quality of Teaching and Research in Public Higher Education in Poland: Relationship with Financial Indicators and Effciency
    Autorzy:
    Kudła, Janusz
    Stachowiak-Kudła, Monika
    Figurski, Adam
    Powiązania:
    https://bibliotekanauki.pl/articles/465594.pdf
    Data publikacji:
    2015-12-16
    Wydawca:
    Akademia Leona Koźmińskiego w Warszawie
    Tematy:
    higher education
    quality evaluation
    effciency
    performance measurement (quality)
    Opis:
    Purpose: The article addressed the problem of relationships between university funding and effciency on the one hand and the quality of teaching and research on the other. Methodology: The measurement of teaching and research quality in Polish universities was derived from two sources: 1) evaluation scores of teaching quality given to universities by the Polish Accreditation Committee, and 2) the research category grades given to university departments or units by the Polish Committee for Evaluation of Scientifc Units. Subsequently, the quality measurements were correlated with fnancial indicators and effciency scores obtained from data envelopment analysis. Findings: The correlation and regression results indicated that public universities that have received higher scores of teaching quality simultaneously have higher average scientifc categories. There was also a substantial relationship between the revenue per student and the revenue per teacher and variables describing quality but the regression analysis exhibited opposite directions regarding the type of quality indicator. Practical implications: The authorities of a university can simultaneously track the improvement of quality or fnancial effciency without losing their interdependence when reforms of HEI operations are conducted. Research limitations/implications: The quality of teaching and research at universities was assessed despite the limited availability of internal information gathered from higher education institutions (HEIs). Originality: The study proposed new measurements of quality derived from external evaluation bodies and investigated the relations of these measures with selected fnancial and effciency indicators
    Źródło:
    Journal of Management and Business Administration. Central Europe; 2016, 4; 88-108
    2450-7814
    Pojawia się w:
    Journal of Management and Business Administration. Central Europe
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Analiza modelowa wpływu narzędzi fiskalnych na czas poświęcany dzieciom
    The Impact of Fiscal Factors on The Time Spent With Children: a Model Analysis
    Autorzy:
    Kudła, Janusz
    Walczyk, Konrad
    Powiązania:
    https://bibliotekanauki.pl/articles/656809.pdf
    Data publikacji:
    2017
    Wydawca:
    Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
    Tematy:
    wychowanie dzieci
    optymalne opodatkowanie
    instrumenty polityki fiskalnej
    dzietność
    children attention
    optimal taxation
    fiscal incentives
    fertility
    Opis:
    Fiscal incentives affect not only fertility, but also the amount of time spent by parents with adolescent children (so called attention). As a consequence the latter can have an indirect impact on the accumulation of human capital in society. Therefore in the paper we apply an economic model of “myopic” parents to analyze the impact of fiscal parameters on time spent for growing up children. The conclusions are based on the simulation in comparative statics calibrated to the actual data. The result indicates that the reaction of families with two children on the children subsidy differs to the reaction of families having only one child. It indicates that some fiscal instruments are vulnerable to the number of children in families, hindering the objectives of social policy focused on human capital accumulation. The fiscal instruments increasing affluence of families stimulate the amount of time spent with children.
    Instrumenty fiskalne mogą wpływać nie tylko na dzietność, ale także na ilość czasu spędzanego przez rodziców z dziećmi. To z kolei ma pośredni wpływ na akumulację kapitału ludzkiego w społeczeństwie. W niniejszej pracy, za pomocą modelu ekonomicznego, określono wpływ czynników fiskalnych na czas poświęcany dzieciom. Wnioski opierają się na analizie symulacyjnej statyki porównawczej modelu maksymalizacji użyteczności, skalibrowanego dla danych rzeczywistych. Uzyskane wyniki wskazują na odmienną reakcję rodzin z dwójką dzieci w porównaniu z rodzinami posiadającymi tylko jedno dziecko w przypadku dopłat do liczby dzieci. Oznacza to, że niektóre instrumenty fiskalne mogą oddziaływać w odmienny sposób na różne rodzaje rodzin, utrudniając realizację założonych celów polityki społecznej. Uzyskane wyniki wskazują, że instrumenty fiskalne zwiększające zamożność rodzin, zwiększają również ilość czasu poświęcanego dzieciom.
    Źródło:
    Acta Universitatis Lodziensis. Folia Oeconomica; 2017, 1, 327
    0208-6018
    2353-7663
    Pojawia się w:
    Acta Universitatis Lodziensis. Folia Oeconomica
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Klauzula przeciwko unikaniu opodatkowania – ujęcie ekonomiczne
    General anti-abuse rule. Economic aspects
    Autorzy:
    Kudła, Janusz
    Powiązania:
    https://bibliotekanauki.pl/articles/489142.pdf
    Data publikacji:
    2017-06-06
    Wydawca:
    Szkoła Główna Handlowa w Warszawie. Centrum Analiz i Studiów Podatkowych
    Tematy:
    klauzula przeciwko unikaniu opodatkowania
    unikanie opodatkowania
    ekonomiczna analiza prawa
    General Anti Abuse Rule
    tax avoidance
    economic analysis of the law
    Źródło:
    Analizy i Studia CASP; 2017, 3, 1; 23-32
    2451-0475
    Pojawia się w:
    Analizy i Studia CASP
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Can fiscal policy spur fertility?
    Autorzy:
    Kudła, Janusz
    Walczyk, Konrad
    Powiązania:
    https://bibliotekanauki.pl/articles/22446572.pdf
    Data publikacji:
    2018
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    fertility
    optimal taxation
    pronatalistic policy
    Opis:
    Research background: The decreasing fertility rate is a serious problem for policymakers as it affects the pension system as well as private consumption and savings. It seems reasonable to analyze whether fiscal policy may mitigate the low birthrate problem. Purpose of the article: In this paper we strive to answer the question whether fiscal incentives spur fertility if parents are rational. Methods: A theoretical economic model of utility maximization is applied to analyze the impact of fiscal policy on fertility. The conclusions are based on the analysis of comparative statics simulation calibrated for actual data from Poland. Findings & Value added: The results indicate that a substantial fertility effect can be obtained by raising subsidies for children or general benefits for families.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2018, 13, 2; 167-179
    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:
    The voting of EU members for common consolidated corporate tax base and the tax benefits
    Autorzy:
    Dąbroś, Wojciech
    Kudła, Janusz
    Powiązania:
    https://bibliotekanauki.pl/articles/1356432.pdf
    Data publikacji:
    2020-09-09
    Wydawca:
    Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
    Tematy:
    common consolidated corporate tax base
    corporate income tax
    political economy
    voting behaviour
    Opis:
    This paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and decision making of CCCTB in European Parliament. The analysis is conducted with Logit model identifying factors affecting the voting consultation decision of the Parliament of the European Union in 2018. Particularly, we investigate the impact of four components taken from tax benefit index proposed by W. Orłowski. We have found that economic factors alone are responsible the voting behaviour of the European Union deputies, not their personal characteristics.
    Źródło:
    Central European Economic Journal; 2020, 7, 54; 56 - 71
    2543-6821
    Pojawia się w:
    Central European Economic Journal
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    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
      Wyświetlanie 1-12 z 12

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