Ewolucja krzywej Laffera jako narzędzia analizowania unikania opodatkowania: od prostych modeli teoretycznych do modeli DSGE

• Authors: Cichocki Stanisław , Kokoszczyński Ryszard

Title variants

EN

The evolution of the Laffer curve as a framework for studying tax evasion: from simple theoretical to DSGE models

• Languages of publication: PL

Abstracts

PL

Od około 40 lat krzywa Laffera jest koncepcją wykorzystywaną do badania procesu unikania opodatkowania, choć w różny sposób i z różnymi efektami. W niniejszym artykule przedstawiamy, w oparciu o krytyczny przegląd literatury, główne nurty rozważań dotyczących krzywej Laffera poczynając od historycznie najstarszych modeli teoretycznych i studiów empirycznych poprzez bezpośrednie empiryczne szacunki powyższej krzywej aż do obecnie najczęściej wykorzystywanych modeli równowagi ogólnej, w tym zwłaszcza modeli wzrostu enodgenicznego. Dokonana analiza wskazuje, na podstawie omówienia zalet i wad tych podejść, na ich różną przydatność w badaniach unikania opodatkowania. Można sformułować wniosek, iż obecnie modele wzrostu endogenicznego, a zwłaszcza modele DSGE, stanowią odpowiednie podejście do analiz unikania opodatkowania korzystających z krzywej Laffera.

EN

Since about 40 years the Laffer curve is used to investigate tax evasion in different ways and with different results. In this paper we present, using a critical literature review, the main considerations related to the Laffer curve starting from historically oldest theoretical models and empirical studies, through direct empirical estimations of the Laffer curve to, widely used nowadays, general equilibrium models, in particular endogenous growth models. We show, by discussing the advantages and drawbacks of these approaches, their different usefulness in studying tax evasion. We conclude that currently endogenous growth models, particularly DSGE models, provide an appropriate approach for the analysis of tax evasion using the Laffer curve.

Keywords

PL

krzywa Laffera; unikanie opodatkowania; dochody podatkowe; szara strefa

EN

Laffer curve; tax evasion; tax income; shadow economy

• Publisher: Wydział Nauk Ekonomicznych Uniwersytetu Warszawskiego
• Journal: Ekonomia. Rynek, Gospodarka, Społeczeństwo
• Year: 2016
• Issue: 45
• Pages: 7-27

Dates

issued

2016

Contributors

author

Cichocki Stanisław

• Wydział Nauk Ekonomicznych, Uniwersytet Warszawski

author

Kokoszczyński Ryszard

• Wydział Nauk Ekonomicznych, Uniwersytet Warszawski

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Identifiers

DOI

10.17451/eko/45/2016/200