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Author
Walczyk Konrad
Title
Nominalne i efektywne opodatkowanie podmiotów gospodarczych w Polsce
Source
Gospodarka Narodowa, 2003, nr 1-2, s. 69-85, bibliogr. 16 poz.
Keyword
Podatek dochodowy od osób prawnych, Stopa podatkowa
Corporate income tax, Tax rate
Abstract
Przedmiotem artykułu jest badanie, jakie jest efektywne obciążenie podatkiem dochodu z działalności inwestycyjnej w Polsce. W tym celu zastosowana została metoda analizy krańcowej stopy efektywnego opodatkowania dochodu, zaproponowana przez [M. Kinga i D. Fullertona, 1984], a oparta na neoklasycznej koncepcji kosztu użycia kapitału, opracowanej przez [R. Halla i D. Jorgensona, 1967].
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Bibliography
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  12. King M.A., Fullerton D. (red.), [1984], The taxation of income from capital: A comparative study of the U.S., U.K., Sweden, and West Germany, praca zbiorowa, The University Of Chicago Press, Chicago.
  13. Pellechio A,J., [1986], Comparison of the income statement and King-Fullerton methods for computing marginal effective tax rates, The World Bank, Washington.
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ISSN
0867-0005
Language
pol
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