Temat: Income - Prolib Integro

Skocz do pozycji: 1.

Tytuł:: Ocena funkcjonowania podatków od dochodów osób fizycznych oraz osób prawnych w Polsce
Personal and corporate income taxes in Poland
Autorzy:: Felis, Paweł
Tematy:: income tax
personal income tax
corporate income tax; Pokaż więcej
Data publikacji:: 2018
Powiązania:: https://bibliotekanauki.pl/articles/11364351.pdf Link otwiera się w nowym oknie
Źródło:: Studia BAS; 2018, 2(54); 11-38
2080-2404
2082-0658
Pojawia się w:: Studia BAS
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.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Changes of distributions of personal incomes in US from 1998 to 2011
Autorzy:: Łukasiewicz, Piotr
Karpio, Krzysztof
Orłowski, Arkadiusz
Tematy:: income distribution
personal income
income inequalities; Pokaż więcej
Data publikacji:: 2012
Powiązania:: https://bibliotekanauki.pl/articles/453321.pdf Link otwiera się w nowym oknie
Źródło:: Metody Ilościowe w Badaniach Ekonomicznych; 2012, 13, 2; 96-106
2082-792X
Pojawia się w:: Metody Ilościowe w Badaniach Ekonomicznych
Opis:: In this paper the results of studies of personal incomes changes are presented for years 1998 to 2011. The studies were based on the micro-data regarding families and households. Among others it was showed that concentration of individual incomes dropped during the period of 1998 to 2011. The opposite trends of changes of income inequalities for households and individuals were observed.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: Etyczne aspekty zróżnicowania dochodów
Ethical aspects of income differentiation
Autorzy:: Wyżnikiewicz, Bohdan
Tematy:: income distribution
income inequality
top income; Pokaż więcej
Data publikacji:: 2019
Powiązania:: https://bibliotekanauki.pl/articles/652672.pdf Link otwiera się w nowym oknie
Źródło:: Annales. Etyka w Życiu Gospodarczym; 2019, 22, 3; 75-85
1899-2226
2353-4869
Pojawia się w:: Annales. Etyka w Życiu Gospodarczym
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.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: Różnicowanie zasad opodatkowania dochodów osób fizycznych w zależności od rodzaju źródeł przychodów – uzasadnione czy bezpodstawne
Diversification of taxation on personal income depending on the source of income. Justified or not?
Autorzy:: Huchla, Andrzej
Tematy:: income taxes
personal income tax
incomes
sources of income; Pokaż więcej
Data publikacji:: 2018
Powiązania:: https://bibliotekanauki.pl/articles/11364413.pdf Link otwiera się w nowym oknie
Źródło:: Studia BAS; 2018, 2(54); 245-255
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Opis:: The article looks at the selected issues concerning personal income tax in Poland depending on the source of income. The first section provides legal definitions and various types of income sources. Next, the author investigates in detail the source of income as one of the crucial aspects of personal income tax construction, which affects tax exemptions, amount of deductable costs and other features of regulatory framework.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 5.

Tytuł:: Dilemmas and Confines with Personal Income Taxation Harmonization Process
Autorzy:: Wołowiec, Tomasz
Tematy:: Income
Personal Income Taxation
Harmonization
Competitiveness; Pokaż więcej
Data publikacji:: 2016
Powiązania:: https://bibliotekanauki.pl/articles/558228.pdf Link otwiera się w nowym oknie
Źródło:: Studia Europejskie - Studies in European Affairs; 2016, 4; 94-116
1428-149X
2719-3780
Pojawia się w:: Studia Europejskie - Studies in European Affairs
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.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 6.

Tytuł:: Review of the monograph “Unconditional basic income. A revolutionary reform of the 21st century society” by Maciej Szlinder, PWN, Warsaw, 2018, p. 310
Recencja monografii Macieja Szlindera „Bezwarunkowy dochód podstawowy. Rewolucyjna reforma społeczeństwa XXI wieku”, PWN, Warszawa,2018, s. 310
Autorzy:: Wójcicki, W.
Tematy:: income
taxes
basic income
minimum wages; Pokaż więcej
Data publikacji:: 2020
Powiązania:: https://bibliotekanauki.pl/articles/2051334.pdf Link otwiera się w nowym oknie
Źródło:: Economic and Regional Studies; 2020, 13, 3; 363-374
2083-3725
2451-182X
Pojawia się w:: Economic and Regional Studies
Opis:: The economic forum currently sees the postulate of a multi-dimensional analysis of economic issues, as exemplified by behavioural and institutional economics, cliometrics, wikinomics and others – taking into consideration of the achievements of cultural anthropology, sociology, ethics, philosophy, the history of economics, as well as selected exact sciences, such as mathematics and physics. The redistribution economics, the relationship between capital and labour, the issues of the precariat, guaranteed minimum income for each citizen – both conditional and unconditional, which is a new idea for economy and the society – become more and more apparent in the aforementioned areas. The idea stems from the criticism of neoliberalism, and it interferes with the system of values shaped under capitalism, the role of the welfare state, the welfare system from the perspective of institutions and beneficiaries, who would replace their current privileges with inalienable rights. The author recommends unconditional minimum income upon providing a characteristic of a wide scope of postulated solutions, implemented on an experimental scale and applied in the practice of social policy. The monograph, while constituting the author’s moderate manifesto, provides a wide – in terms of time, authors and trends in economy – review of the standpoints on the participation in the national income.
Na forum ekonomicznym realizuje się postulat wieloaspektowego ujmowania zagadnień ekonomicznych, czego przykładem jest ekonomia behawioralna i instytucjonalna, kliometria, wikinomia, inne – uwzględniające dorobek antropologii kultury, socjologii, etyki, filozofii, historii gospodarczej, również wybranych nauk ścisłych jak matematyka i fizyka. Wśród nich coraz bardziej widoczna jest ekonomia redystrybucji, relacji kapitał vs praca, problemy prekariatu, dochodu gwarantowanego dla każdego obywatela – w wersji uwarunkowanej i bezwarunkowej, który jest nowym pomysłem na gospodarkę i społeczeństwo. Pomysł ten wyrasta na gruncie krytyki neoliberalizmu, ingeruje w system wartości ukształtowanych w kapitalizmie, rolę państwa opiekuńczego, system pomocy społecznej od strony instytucji oraz beneficjentów, którzy dotychczasowe przywileje zamieniliby na niezbywalne prawa. Autor rekomenduje dochód podstawowy bezwarunkowy, po uprzednim scharakteryzowaniu szerokiego wachlarza rozwiązań postulowanych, realizowanych w skali eksperymentalnej i stosowanych w praktyce polityki społecznej. Monografia jest w umiarkowanym stopniu manifestem autora, jest przede wszystkim szerokim – w sensie czasu, autorów i nurtów ekonomii – przeglądem poglądów na partycypację w dochodzie narodowym
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 7.

Tytuł:: Polish inequality statistics reconsidered: are the poor really that poor?
Autorzy:: Szulc, Adam
Tematy:: inequality indices
household income imputation
income correlates; Pokaż więcej
Data publikacji:: 2022-09-14
Powiązania:: https://bibliotekanauki.pl/articles/2108172.pdf Link otwiera się w nowym oknie
Źródło:: Statistics in Transition new series; 2022, 23, 3; 79-94
1234-7655
Pojawia się w:: Statistics in Transition new series
Opis:: In the present study income inequality in Poland is evaluated using corrected income data to provide more reliable estimates. According to most empirical studies based on household surveys and considering the European standards, the recent income inequality in Poland is moderate and decreased significantly after reaching its peaks during the first decade of the 21st century. These findings were challenged by Brzeziński et al. (2022), who placed Polish income inequality among the highest in Europe. Such a conclusion was possible when combining the household survey data with information on personal income tax. In the present study the above-mentioned findings are further explored using 2014 and 2015 data and employing additional corrections to the household survey incomes. Incomes of the poorest people are replaced by their predictions made on a large set of well-being correlates, using the hierarchical correlation reconstruction. Applying this method together with the corrections based on Brzeziński's et al. results reduces the 2014 and 2015 revised Gini indices, still keeping them above the values obtained with the use of the survey data only. It seems that the hierarchical correlation reconstruction offers more accurate proxies to the actual low incomes, while matching tax data provides better proxies to the top incomes.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 8.

Tytuł:: Did the COVID-19 pandemic amplify the positive impact of income diversification on the profitability of European banks?
Autorzy:: Kozak, Sylwester
Wierzbowska, Agata
Tematy:: banks
banking income
income diversification
COVID-19; Pokaż więcej
Data publikacji:: 2022
Powiązania:: https://bibliotekanauki.pl/articles/22444282.pdf Link otwiera się w nowym oknie
Źródło:: Equilibrium. Quarterly Journal of Economics and Economic Policy; 2022, 17, 1; 11-29
1689-765X
2353-3293
Pojawia się w:: Equilibrium. Quarterly Journal of Economics and Economic Policy
Opis:: Research background: The contribution of banks? non-interest income to the total income becomes particularly important in the face of a severe financial crisis, usually accompanied by burdensome restrictions in economic activity, insolvencies of enterprises and households and low interest rates of central banks. Purpose of the article: This study investigates banks in 40 European countries to determine whether non-interest income had a significant impact on the bank?s profitability and whether the severity of the COVID-19 pandemic influences the form of this relationship. Methods: This study used a linear cross-section model using bank-level data. In the model, the bank?s profitability was regressed with the measure of income diversification, controlling for the pandemic?s intensity and the state of the country?s economy and bank characteristics. Banking data were obtained from the S&P Global MI. The Oxford COVID-19 Government Response Tracker (Hale et al., 2021, pp. 529?538) was the source of pandemic-related variables. Findings & value added: The obtained results indicate that the increases in non-interest income share in the bank?s total income have a statistically significant positive impact on profitability for the European banking sector. The dependence of profitability on diversification was stronger with the growing adverse effects of the pandemic. Our results are in line with those for the US banks (Li et al., 2021) and the European Central Bank Banking Supervision?s assessment that higher non-interest income has allowed banks? profitability in the euro area to be maintained at a pre-pandemic level (ECB, 2021). In addition, the study contributes to previous literature by testing the impact of the severity of the COVID-19 pandemic on the relationship between income diversification and bank profitability in 40 European countries.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 9.

Tytuł:: Estimating the parameter of inequality aversion on the basis of a parametric distribution of incomes
Autorzy:: Kot, Stanislaw Maciej
Tematy:: income inequality
inequality aversion
estimation
income distribution; Pokaż więcej
Data publikacji:: 2020
Powiązania:: https://bibliotekanauki.pl/articles/22444415.pdf Link otwiera się w nowym oknie
Źródło:: Equilibrium. Quarterly Journal of Economics and Economic Policy; 2020, 15, 3; 391-417
1689-765X
2353-3293
Pojawia się w:: Equilibrium. Quarterly Journal of Economics and Economic Policy
Opis:: Research background: In applied welfare economics, the constant relative inequality aversion function is routinely used as the model of a social decisionmaker?s or a society?s preferences over income distributions. This function is entirely determined by the parameter, ?, of inequality aversion. However, there is no authoritative answer to the question of what the range of ? an analyst should select for empirical work. Purpose of the article: The aim of this paper is elaborating the method of deriving ? from a parametric distribution of disposable incomes. Methods: We assume that households? disposable incomes obey the generalised beta distribution of the second kind GB2(a,b,p,q). We have proved that, under this assumption, the social welfare function exists if and only if ? belongs to (0,ap+1) interval. The midpoint ?mid of this interval specifies the inequality aversion of the median social-decisionmaker. Findings & Value added: The maximum likelihood estimator of ?mid has been developed. Inequality aversion for Poland 1998?2015 has been estimated. If inequality is calculated on the basis of disposable incomes, the standard inequality?development relationship might be complemented by inequality aversion. The ?augmented? inequality?development relationship reveals new phenomena; for instance, the stage of economic development might matter when assessing the impact of inequality aversion on income inequality.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 10.

Tytuł:: Universal basic income. Theory and practice
Autorzy:: Misztal, P.
Tematy:: universal income
income inequality
economic policy; Pokaż więcej
Data publikacji:: 2018
Powiązania:: https://bibliotekanauki.pl/articles/108303.pdf Link otwiera się w nowym oknie
Źródło:: Managerial Economics; 2018, 19, 1; 103-116
1898-1143
Pojawia się w:: Managerial Economics
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).
Dostawca treści:: Biblioteka Nauki

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