In cities with large educational institutions, the inflow of educational migrants is important for consumption demand, and can trigger multiplier effects. The main aim of this article is to show the mechanism of the aggregate demand-income effect created by educational migration in the Polish city of Opole. An estimate of this effect is provided, based on questionnaire research among a sample of 1 075 students from all institutions of higher education located in the city. The estimated effects analysed concern the direct consumption impulse, as well as the indirect job creation and increase in income for providers of accommodation for students, in turn triggering increased consumption demand. While the results must be interpreted with care, an estimated 15 per cent of consumption demand created through expenditure of migrant students (about PLN 175 400 000) and 485 extra job show the significance of such expenditure for the local economy.
The aim of the present work is to present selected views of specialists in financial law and economics on the desired taxation system, especially corporate income tax. The author tries to do this in a clear way for lawyers and economists as well as laypersons. Firstly, the article discusses some demands for the taxation system made by economists and presents short-term effects of taxation policy based on the IS-LM model. Next, it presents selected opinions of the financial law doctrine on income tax, especially corporate income tax. The article also contains a description of selected institutions of American tax law and some proposals to make use of American experiences in Poland. The article is an attempt to take a wide approach to the issue of income tax, especially corporate income tax, including economic opinions as well as fiscal and legal views. Such a broad approach to the issue is a result of a conviction that issues connected with taxation lie on the meeting ground for interests of two sciences which seem to be very distant from each other: law and economics
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