PL EN


2016 | 273 | 19-32
Article title

Metody badania przerzucalności podatku dochodowego od korporacji

Content
Title variants
EN
The research methods of the corporate income tax incidence
Languages of publication
PL
Abstracts
PL
W okresie ostatnich 50 lat w badaniach nad incydencją podatku dochodowego od korporacji dokonał się znaczny postęp. Poszukiwania naukowców zmierzały w tym czasie głównie do odpowiedzi na pytanie, czy podatek, który odnosi się do dochodów z kapitału, rzeczywiście obciąża kapitał, czy przerzucany jest na pracę. Rozważania nad przerzucalnością tego podatku prowadzone były w dwóch nurtach – teoretycznym i empirycznym. Pokazana w artykule ewolucja zarówno w zakresie modeli teoretycznych, jak i badań empirycznych uświadamia, że doskonalenie metod było możliwe dzięki dyskusji, która toczyła się wewnątrz każdego z nurtów, jak i dzięki licznym interakcjom między nimi.
EN
During the last fifty years the research on the corporate income tax incidence has made great progress. At this time scientists searched in general the answer for the question whether the tax, which is imposed on capital income is actually born by capital or whether it is shifted to labour. The studies on the corporate income tax shifting were carried out with the usage of theoretical and empirical methods. The analysis of the evolution of both approaches allows concluding that the development was possible thanks to the discussion within both theoretical and empirical studies, but also thanks to the numerous interactions between them.
Year
Volume
273
Pages
19-32
Physical description
Contributors
  • Uniwersytet Ekonomiczny w Poznaniu. Wydział Zarządzania. Katedra Finansów Przedsiębiorstw
References
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Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.cejsh-658ade3f-61b2-4129-b56b-a7a2ccb83240
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