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Wyświetlanie 1-10 z 1411
Tytuł:
Etyczne aspekty zróżnicowania dochodów
Ethical aspects of income differentiation
Autorzy:
Wyżnikiewicz, Bohdan
Powiązania:
https://bibliotekanauki.pl/articles/652672.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
income distribution
income inequality
top income
Opis:
Personal income differentiation (inequality) is widely observed. Various historical and cultural factors are responsible for this phenomenon. In the longer run, these factors lead to a log-normal distribution of income with country-specific parameters. Ethical aspects of income differentiation are discussed in this paper. The starting point for the discussion is a diagnosis of income differentiation in Poland and European Union countries based on statistical data. Another discussed issue is ethical dilemmas resulting from income inequalities. Special attention is paid to the relationship between income differentiation and economic growth. The ethical aspects of the ratio between lower and upper income in corporations are also discussed. The conclusion is that income differentiation and its change may influence economic growth in different ways. Extremely high income differentiation may lead to negative effects and is ethically doubtful.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2019, 22, 3; 75-85
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Universal basic income. Theory and practice
Autorzy:
Misztal, P.
Powiązania:
https://bibliotekanauki.pl/articles/108303.pdf
Data publikacji:
2018
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
universal income
income inequality
economic policy
Opis:
A universal basic income is financial income agreed to all members of society without the need to provide work. The right to this income and its level are universal and independent of the size and structure of the household. In addition, a universal income is paid regardless of the income of the citizens from other sources. The purpose of the article is to provide a theoretical and empirical analysis of a universal basic income, with a particular emphasis on the origin and results of introducing this instrument. In the text, research methods are used based on literature studies in macroeconomics and economic policies as well as statistical and descriptive methods based on the data published by international economic institutions (Organization for Economic Co-operation and Development and the World Bank).
Źródło:
Managerial Economics; 2018, 19, 1; 103-116
1898-1143
Pojawia się w:
Managerial Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Life Cycle Income and Consumption Patterns in Poland
Autorzy:
Kolasa, Aleksandra
Powiązania:
https://bibliotekanauki.pl/articles/2076438.pdf
Data publikacji:
2017
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
income and consumption
life cycle profiles
income inequality
relative income mobility
transition economy
Opis:
This paper investigates the life cycle profiles of income and consumption and relative income mobility in Poland - a transition economy facing rapid structural economic and social changes. According to my results, and in line with the empirical evidence for advanced economies, the age-profiles of average income and consumption in Poland exhibit a hump. The inequality of income over the life cycle is found to flatten relatively quickly in Poland, which contrasts with the approximately linear shape observed in the US. When individual income process is fitted to match the Polish inequality profile, it exhibits less persistence than in the US. Past earnings turn out to affect current income more strongly for the group of more educated individuals. Moreover, and in contrast to the permanent income hypothesis as well as findings for other economies, no evidence of an increase in consumption inequality for households older than 30 years is found. Finally, the obtained estimates of relative income mobility in Poland are higher than those for developed countries.
Źródło:
Central European Journal of Economic Modelling and Econometrics; 2017, 2; 137-172
2080-0886
2080-119X
Pojawia się w:
Central European Journal of Economic Modelling and Econometrics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Income Preferences and Household Savings
Autorzy:
Liberda, Zofia B.
Powiązania:
https://bibliotekanauki.pl/articles/953215.pdf
Data publikacji:
2007-09-30
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
Tematy:
income preferences
disposable income
household savings
saving profiles
Opis:
In this paper, the author deals with the saving profiles of households in relation to the perception of their subjectively preferred incomes. The author shows that household savings are influenced by a behavioral attitude concerning the evaluation of one’s household income. The variable used in the analysis of household behavior is an income preference ratio constructed by the author. This variable is computed as a ratio of the subjectively preferred income as declared by the household head to the current disposable income of the household. An analysis of the income preference ratio has been conducted with respect to the age and gender of the household head. It shows that women as heads of households generally have lower expectations regarding preferred income and that income preferences vary according to the age of the household head, being the highest at a young age. Household savings are correlated with the level of current disposable income and income preferences. Positive household savings can even be observed among households with very low incomes. Savings rise significantly in households with income higher than “sufficient” and are very high in households with “good” and “very good” income. The results of the analysis show that the income preferences of Polish households tend toward higher income levels than the actual level of disposable income. The propensity to save suggests that the financial condition of Polish households may be better than subjectively perceived and declared by the household head. The subjectively preferred incomes of households positively influence household saving profiles, with the exception of households with “insufficient” incomes. The research is based on 2004 data for 32,000 households from Household Budget Surveys for Poland.
Źródło:
Gospodarka Narodowa. The Polish Journal of Economics; 2007, 218, 9; 19-30
2300-5238
Pojawia się w:
Gospodarka Narodowa. The Polish Journal of Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Dilemmas and Confines with Personal Income Taxation Harmonization Process
Autorzy:
Wołowiec, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/558228.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Warszawski. Centrum Europejskie
Tematy:
Income
Personal Income Taxation
Harmonization
Competitiveness
Opis:
During the development of the Treaty of Rome it was decided that, to assure a common market, it was enough to harmonise indirect taxes and remove trade barriers as they were the prime inhibitors to the flow of goods and services. The harmonisation of direct (income) taxes was not considered as they were seen as not signifi cantly affecting the single internal market. Problems tied to direct taxation became visible as integration proceeded, the EU grew, its citizens began to migrate, multinational enterprises increased in size and scope and their financial flows (capital and profi t transfers between headquarters and subsidiaries in different EU countries) became seriously affected.
Źródło:
Studia Europejskie - Studies in European Affairs; 2016, 4; 94-116
1428-149X
2719-3780
Pojawia się w:
Studia Europejskie - Studies in European Affairs
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Income inequality in Israel between 2003 and 2014
Autorzy:
Tzarfati, Beny
Powiązania:
https://bibliotekanauki.pl/articles/692539.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet Ekonomiczny w Poznaniu
Tematy:
income inequality
distribution of income
Gini index
Israel
Opis:
Inequality in the distribution of income in the population is an important economic indicator. Today, economic inequality receives considerable attention due to the book of Thomas Piketty Capital in the 21st Century. The tremendous media coverage of the topic also attracted the attention of the world leaders. In many countries, the topic of inequality in income distribution was defined as a national challenge and was found at the top of the priorities of many important organizations, such as the International Monetary Fund (IMF) and the Organization for Economic Co-operation and Development (OECD). These organizations treat income distribution as the top priority because they see the problem to be a threat to the continuation of the existence of the global economic system [Piketty and Qian 2009]. This paper aims to describe the distribution of income in Israel and provide solutions for a more equal distribution of income.
Źródło:
Research Papers in Economics and Finance; 2017, 2, 1; 19-25
2543-6430
Pojawia się w:
Research Papers in Economics and Finance
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Farm income stabilization effectiveness and income stabilization tool
Zakres ubezpieczenia a skuteczność stabilizacji dochodów
Autorzy:
Klimkowski, C.
Powiązania:
https://bibliotekanauki.pl/articles/44334.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Przyrodniczy w Poznaniu. Wydawnictwo Uczelniane
Tematy:
agriculture
risk
farm income
stabilization
effectiveness
income stabilization tool
FADN system
Opis:
There is a high and growing risk in agriculture, which makes choosing the right tool to support risk management in agriculture more urgent. Traditional agricultural production insurance is very expensive and often – as is the case in Poland – does not provide adequate coverage. Income insurance, which ensures more complex coverage, may be an alternative to it and, as there is no perfect correlation between the value of individual production types, may be off ered at a comparatively lower price. Based on 2004–2013 data from 4,590 Community Farm Accountancy Data Network (FADN) farms, it was proved that aggregate production insurance allows for a much lower insurance premium rate in relation to insurance of specific production types.
Wysokie i rosnące ryzyko gospodarowania w rolnictwie sprawia, że coraz bardziej naglącą kwestią staje się wybór odpowiedniego narzędzia wspierającego zarządzanie ryzykiem. Tradycyjne ubezpieczenia produkcji rolnej są niezwykle kosztowne i często – tak jak w przypadku Polski – nie zapewniają odpowiedniej ochrony. Alternatywą może być ubezpieczenie dochodów, które zapewnia pełniejszą ochronę, a z uwagi na brak doskonałej korelacji między wartością poszczególnych kierunków produkcji może być oferowane po stosunkowo niższej cenie. Na podstawie danych z 4590 gospodarstw prowadzących rachunkowość FADN w latach 2004–2013 dowiedziono, że ubezpieczenia zagregowanej produkcji pozwalają na znaczące obniżenie stawki składki ubezpieczeniowej w stosunku do ubezpieczeń poszczególnych kierunków produkcji.
Źródło:
Journal of Agribusiness and Rural Development; 2016, 41, 3
1899-5241
Pojawia się w:
Journal of Agribusiness and Rural Development
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Receipts and income of households in Poland
Autorzy:
Kozak, Joanna Maria
Mrówczyńska-Kamińska, Aldona
Powiązania:
https://bibliotekanauki.pl/articles/1886653.pdf
Data publikacji:
2021-04-02
Wydawca:
Uniwersytet Przyrodniczy w Poznaniu. Wydawnictwo Uczelniane
Tematy:
household
net receipts
available income
savings on the revenue side
income range
income diversification
Opis:
This article aims to assess the income situation of households in Poland, considering the level of receipts and income as well as their dynamics and structure. An analysis was also carried out with respect to differences between particular socio-economic groups and between households depending on the number of persons in a household. The Gini coefficient was used for analytical purposes. Moreover, an attempt was made to identify the causes of income diversification. The analysis was carried out based on data derived from household budget surveys conducted by Statistics Poland. The research covered the period from 2000 to 2019 (individual years). The study showed a real increase in the average monthly net receipts and available income in all households. The most favour[1]able financial situation was observed in white-collar workers, self-employed persons and one-person households. The least favourable income situation was found in households of blue[1]collar workers and pensioners and households of six or more persons. However, attention should also be paid to changes taking place in the structure of sources of income generated by household members. There is an increase in income from hired work and social assistance benefits. The highest variations in receipts and available income were observed in households of farmers and those of six or more persons. In contrast, the smallest variations were recorded with respect to households of old-age pensioners and one-person households.
Źródło:
Journal of Agribusiness and Rural Development; 2021, 59, 1; 101-115
1899-5241
Pojawia się w:
Journal of Agribusiness and Rural Development
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Reforms to the Israeli income tax
Autorzy:
Tzarfati, Beny
Powiązania:
https://bibliotekanauki.pl/articles/2207117.pdf
Data publikacji:
2023-02-17
Wydawca:
Uniwersytet Ekonomiczny w Poznaniu
Tematy:
income tax
reforms
tax base
tax rate
Israel
Income Tax Ordinance
Opis:
Income tax is a major component of state revenues, earmarked to finance the services provided by the government. Income taxes have a significant impact, among other things, on economic growth and income distribution. According to economic theory, personal income tax—perceived as progressive tax—is the main policy tool of the governments of developed countries and is aimed at reducing inequality in income distribution. The Israeli in- come tax has been through major reforms in the last decade and a half. These reforms include a reduction in income tax exemp- tions, steadily decreasing tax rates, simplification of tax calculation rules, reallocation of resources from the public and revenue sharing by reducing the income tax burden on the middle classes, a transfer from territorially based taxation of income earned or accrued in Israel to personally based taxation of income of Israeli residents, regardless of the place of earning the income. The result of changing the tax system and the transition to taxation on a personal basis means, in practice, an expansion of the tax base in Israel. This paper aims to describe the income tax prior to the reforms and the major reforms that had taken place up to 2017.
Źródło:
Research Papers in Economics and Finance; 2022, 6, 2; 7-22
2543-6430
Pojawia się w:
Research Papers in Economics and Finance
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena funkcjonowania podatków od dochodów osób fizycznych oraz osób prawnych w Polsce
Personal and corporate income taxes in Poland
Autorzy:
Felis, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/11364351.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
income tax
personal income tax
corporate income tax
Opis:
The article looks at the selected issues related to personal income tax and corporate income tax in Poland. The author discusses the legal framework of taxes and presents empirical data analysis. First, he examines whether there is a correlation between the legislative changes to income taxes and the state budget revenues. Next, he discusses regulations of income taxes which are of particular importance for the entrepreneurial activities. Finally, the efficiency of the personal income tax redistribution is asserted.
Źródło:
Studia BAS; 2018, 2(54); 11-38
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-10 z 1411

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