- 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
- Stopa podatkowa, Podatek dochodowy od osób prawnych
Tax rate, Corporate income tax - 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
-
- Alworth J.S., Fritz W, [1998], Capital mobility, the cost of capital under certainty and effective tax rates in Europe, "Finnish Economic Papers", 1988, nr 1.
- Baker & McKenzie, [1999], Survey of the effective tax burden in the European Union, Amsterdam
- Boadway R.W., [1987], The theory and measurement of effective tax rates, [w:] J.M. Mintz, D.D. Purvis (red.), The impact of taxation on business activity, praca zbiorowa, John Deutsch Institute of the Study of Economic Policy, Kingston, Ontario.
- Bradford D.F., Don Fullerton, [1981], Pitfalls in the construction and use of effective tax rates, [w:] C.R. Hulten (red.), Depreciation, inflation and the taxation of income from capital, The Urban Institute Press, Washington.
- Bradford D.F., Stuart C., [1986], Issues in the measurement and interpretation of effective tax rates, "National Tax Journal", 1986 (vol. 39), nr 3.
- Buijink W., Boudewijn J., Schols Y., [1999], Corporate effective tax rates in the European Union, final report of a study commissioned by the Ministry of Finance in the Netherlands, Maastricht Accounting and Auditing Research and Education Center, Maastricht.
- Dunn D.D., Pellechio A., [1990], Analyzing taxes on business income with the marginal effective tax rate model, World Bank Discussion Papers, nr 79, The World Bank, Washington.
- Feldstein M., Dicks-Mireaux L., Poterba J., [1983], The effective tax rate and the pretax rate of return, NBER Working Paper Series, nr 0740, The National Bureau of Economic Research, Cambridge 1981; przedruk w: "Journal of Public Economics", 1983, nr 2 (vol. 21).
- Fullerton D., [1986], The use of effective tax rates in tax policy, "National Tax Journal", 1986 (vol. 36), nr 3.
- Fullerton D., [1979], Which effective tax rate?, "National Tax Journal", 1979 (vol. 32), nr 4, s. 445-470; przedruk w: NBER Working Paper Series, nr 1123, The National Bureau of Economic Research, Cambridge 1983.
- Hall R.E., Jorgenson D.W., [1967], Tax policy and investment, behavior, "American Economic Review", 1967, vol. 57.
- 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.
- Pellechio A,J., [1986], Comparison of the income statement and King-Fullerton methods for computing marginal effective tax rates, The World Bank, Washington.
- Pellechio A.J., Sicat G.P., Dunn D.D., [1987], Effective tax rates under varying tax incentives. DRD Discussion Paper, Report No. DRD262, The World Bank, Washington.
- Rimbaux E., [1996], Marginal effective tax rates in retrospect: 1970-1995, "Public Finance", 1996 (vol. 51), nr 1.
- Taxing profits in a global economy: Domestic and international issues, [1991], Organisation for Economic Cooperation and Development, Paris.
- Cited by
- ISSN
- 0867-0005
- Language
- pol
