- Tytuł:
-
Ekonomiczna analiza legalizacji związków partnerskich w Polsce
An economic analysis of the legalization of civil partnerships in Poland - Autorzy:
-
Synowiec, Sara
Koźmińskiego, Akademia Leona - Powiązania:
- https://bibliotekanauki.pl/articles/478587.pdf
- Data publikacji:
- 2013
- Wydawca:
- Europejskie Stowarzyszenie Studentów Prawa ELSA Poland
- Tematy:
-
Civil union
civil partnership
domestic partners
same-sex couples
economic analysis
legalization of civil partnerships
taxation - Opis:
- Civil partnerships legalization requires an opinion based on ethics as well as based on analysis which makes possible to describe the results and measure costs of the introduction of civil union to Polish law-system. Economic analysis seems to be a proper way to achieve that. Civil partners possess attributes typical for homo œconomicus - rational man/consumer. They owe individual preferences which enable them to impute specific usabilities to benefits (material, fiscal) and costs of living in civil union or being a single. They make a decision based on this analysis if they should contract a civil union or not. They can do it because of real need and emotional relationship or because of premeditated fiscal abuse. Some groups of potential civil partners are specially receptive to "moral hazard". Collective taxation of domestic partners can mean for the National Treasury a principal loss of some part of tax revenues. On the other hand, the amount of tax which has been saved can be reserved for consumption and stimulate the national economy. The scale of this phenomenon will depend on the number of people who want to be partners in civil union, on their incomes and on the national economic condition. Domestic union formed by civil partners will be characterized by some attributes which were described by Gary Becker - an economist and Nobel Prize winner in 1992. Homosexual partnerships will be distinguished in economic specialization from heterosexual couples. Prepared analysis has got a basic goal to signal and describe some mechanisms and results of civil unions legalization. For sure it will be urgent to complete it in the future.
- Źródło:
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Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland; 2013, 1; 182-192
2299-8055 - Pojawia się w:
- Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland
- Dostawca treści:
- Biblioteka Nauki
Artykuł