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Microsimulation as an instrument for tax policy analyses

100%
Leszczyłowska A.
Business and Economic Horizons
|
2015
|
vol. 11
|
issue 1
14-27
EN
The paper deals with microsimulation – an increasingly popular instrument used for policy analysis, especially in the field of individual and corporate income taxation. The aim of the paper is twofold. First, it discusses some key aspects of microsimulation with a particular focus on its types and implementations in tax policy research. Secondly, it presents a microsimulation analysis of the effects of unlimited inter-period loss offset in corporate income tax. The investigation is based on a panel of 222 corporations active in Poland, which was derived from the InfoCredit database. The microsimulation is carried out in a multi-period setting (2007-2012). It considers a perspective of taxpayers with a particular focus on individual tax burden and distributional effects of taxation. The analysis shows that the expected overall consequences of the tax reform in question would be rather moderate, however the size of the effects would vary strongly across firms.
2

Career Planning as a Building Block for Personal Excellence

86%
Mikačić M. T., Ovsenik M.
Organizacija
|
2013
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vol. 46
|
issue 6
235-252
EN
The narrow field of research here is the development of a model for the building of personal excellence using a career plan that is empirically tested and confirmed, both qualitatively and quantitatively. The purpose of this study relates to the writing of a career plan, for the determination of the factors that influence the feeling of personal excellence of participants in career planning education, in relation to other participants who are not. The qualitative analysis consists of basic experience data that was collected during the education process, through 20 essays, and the paradigmatic model, with the final theory defined, and based on this, a questionnaire was created. The quantitative analysis involved a total of 547 participants. For the statistical analyses of the data, bivariate analysis was used to assess the linear connection of individual pairs of variables. The search for differences between the two groups used t-tests for independent samples. Factor analysis was used to determine whether the relations among the examined variables can be explained with a smaller number of indirectly examined variables. The final model consists of three elements: (1) relation with career; (2) self-esteem; and (3) perception of personal excellence. Management can use the results of this study for management decisions. The increased success of every individual organisation benefits the whole of society. This study represents an original contribution and offers a new approach that is based on the paradigm of the understanding of a career and the importance of its planning as a motive for excellence.
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