Optymalna struktura podatkowa w warunkach konkurencji międzynarodowej. Analiza symulacyjna

• Authors: Janusz Kudła , Agata Kocia , Katarzyna Kopczewska , Robert Kruszewski , Konrad Walczyk

Title variants

EN

Optimal tax mix in an international tax competition model. Simulation analysis

• Languages of publication: PL EN

Abstracts

EN

The paper addresses the problem of international tax competition in a coexistence of: capital, labor and consumption taxation. We allow for the possibility of capital gains shifting abroad and for the different levels of capital ownership. On this basis, the optimal taxation conditions were derived. Generally, in the case of low capital-marginal–productivity-elasticity, for given level of tax consumption burden, the capital should be subsidized and the labor should be taxed positively. If we exclude the subsidies for capital then the taxation of labor becomes sensitive to both the size of the consumption tax and the level of international income shifting.

Keywords

PL

zmiany obciążeń podatkowych; opodatkowania kapitału; podatek konsumpcyjny; konkurencja podatkowa

EN

tax shifting; capital taxation; consumption tax; tax competition

• Publisher: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
• Journal: Przegląd Zachodniopomorski
• Year: 2013
• Issue: 3/2
• Pages: 231-245

Contributors

author

Janusz Kudła

author

Agata Kocia

author

Katarzyna Kopczewska

author

Robert Kruszewski

author

Konrad Walczyk

References

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