- Author
- Nojszewska Ewelina
- Title
- Ekonomiczne konsekwencje podatków dochodowych
Economic Consequences of Income Taxes - Source
- Ekonomista, 1995, nr 5-6, s. 799-813, przypisy
- Keyword
- Podatek dochodowy, Teoria opodatkowania, Modele ekonomiczne
Income tax, Taxation theory, Economic models - Abstract
- Using advanced microeconomic models the author tries to show the impact of personal incomes taxation on the levels of individual labour supply, savings and investment. She shows also the micro- and macroeconomic effects of taxation of incomes of companies. The model analysis is illustrated with the result of research carried out in the United States. The various effects of applying the various types of incomes taxation and the different approaches to taxation of personal incomes and of incomes of companies as presented by the author, may constitute a basis for construction of a tax system in the market economy. (original abstract)
- 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 - Cited by
- ISSN
- 0013-3205
- Language
- pol
