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PL
Model analizy klasyfikacji wielokrotnej (MCA) jest addytywnym modelem mającym szersze możliwości zastosowania niż, np. modele regresji liniowej. Przede wszystkim ze względu na to, gdyż zmienne w modelu MCA mogą pochodzić ze skal np. przedziałowej czy nominalnej. Poza tym, możliwe jest określenie stopnia wpływu zmiennych niezależnych zarówno przed jak i po uwzględnieniu zmiennych kontrolnych. Wreszcie, nie jest wymagane spełnienie założenia liniowej zależności pomiędzy rozważanymi zmiennymi. Artykuł przedstawia zastosowanie modelu MCA w analizie wpływu poziomu dochodu na planowaną płodność Amerykanek.
EN
Prior research has showed that the subjective perception of objective wealth might be affected by various individual difference variables, such as one’s love of money, level of desires, or materialistic inclinations. This paper examines an impact of attitudes towards money on the relation between personal net income and household income, and its subjective evaluation, measured as financial satisfaction and subjective economic well-being. The results of two studies revealed that the affective dimension of money attitudes (assigning the symbolic meaning to money) partially mediated the relationship between income and financial satisfaction. Moreover, the instrumental dimension of attitude towards money (individuals’ attitude toward money management) moderated this relationship: The relationship between the two was stronger for individuals highly concentrated on money management than for those with low scores on this factor.
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Ubóstwo emerytów w Polsce

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EN
Selected elements of research on factors affecting the level and quality of life of older people in Poland in comparison to other socio-economic groups are presented in the paper. The attention was focused on the level and diversification of pensioners’ household incomes. The author also referred to the structure and amount of expenditures on consumer goods. Greater flattening of incomes in the investigated group, which results, among others, from the roles taken by today’s seniors, was mentioned as well. The issue of poverty risk and the problem of subjective feeling of poverty were also discussed. It was noticed that the feeling concerning economic situation constituted the most important and the most democratic method of determination of the poor fraction. Therefore, the author referred to diverse questions, which aimed at the determination of the amount of people threatened by poverty and actually living in poverty. The questions that concerned the assessment of seniors’ own economic situation and satisfaction of needs as well as the ones which allowed to confront this situation with living conditions of other persons and social groups, were included in the survey. On this basis, it was noticed that the seniors’ assessments were less unambiguous and put them in position of people having average situation. Those questions were used to answer the problem and aim of research, namely if the seniors in Poland in fact lived on low level, both in objective and subjective dimension and, what influenced their poverty. On this basis, it was noticed that the situation of the investigated group was relatively better than the other professionally active groups. Paradoxes of income situation of pensioners’ households in Poland, which often are a source of livelihood or the situation improvement of entire families, particularly in agriculture and in rural areas, and not as they are commonly believed to be beneficiaries of the assistance only, were indicated. It was noticed that a favorable situation of seniors referred to persons who did not have health problems and did not need care. The unpublished data of the Central Statistical Office concerning budgets of households, which the author received in frames of the research project No UMO-2011/01/B/HS5/01034, financed by the National Science Centre, “Level of life of people with uncertain incomes in Poland” were used in the paper and constitute part of the project.
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Questions of working model functioning of financial alignment in Kazakhstan regions are considered in the article. Problems of formation and strengthening of own profitable sources in local budgets at the expense of tax and non-tax receipt are designated. By the results of dependence analysis in regional budgets on transfers possible improvement ways of interbudgetary relations and need of decentralization in local budgets for modern conditions of the market are offered. Research objective: to this day relevance of a multilateral research problems of local budgets, regulations of interbudgetary relations and their decentralization in the world practice and in Kazakhstan many scientists have achieved certain scientific results in this area. Therefore, the research objective consists of continuation of theoretical and practical reconsideration of the developed system in formation, execution and regulation of local budgets, and also questions of Kazakhstan decentralization in modern conditions of the market. Methods: principles of dialectic, systematic and logical approaches, structural and dynamic analysis, comparison, empirical and statistical methods, method of expert evaluations are used in the article. Conclusion: Economic categories “local budgets”, “budgetary decentralization” “interbudgetary relations” any civilized society has the right for existence in the way of organization budjets system and relations between budgets in various territories. From here, social – economic development separates territories depend on condition of high-quality realization of the budgetary decentralization with helpof local budg ets Therefore, in process of formation and performance of local budgets there are difficulties, contradictions, discrepancies is standard – legislative documents which require immediate solution for existing problems.
EN
The Government bill is considered not to enforce the judgment of the Constitutional Tribunal of 4 March 2014 (ref. no. 13/11), as it only partially implements the necessary standards of the regional correctional compensatory mechanism. The Deputies’ bill, which takes into account all of the standards set out by the Constitutional Tribunal, receives a positive assessment. Moreover, the Deputies’ bill is considered as an attempt of a systemic implementation of the judgment, as it also includes changes aimed at correcting other provisions of the Act on Local Government Revenue units and the provisions of the Public Finance Act in relation to the compensatory corrective mechanism.
EN
Research background: In Economics, the concept of inequality aversion corresponds with the concept of risk aversion in the literature on making decision under uncertainty. The risk aversion is estimated on the basis of subjective reactions of people to various lottery prospects. In Economics, however, an efficient method of estimating inequality aversion has not been developed yet. Purpose of the article: The main aim of this paper is to develop the method of estimating inequality aversion. Methods: The method is based on two income thresholds which are subjectively assessed by surveyed respondents. Given the level of household income, just noticeable worsening of household welfare is perceived below the first threshold, whereas just noticeable improvement of household welfare is perceived above the second threshold. The thresholds make possible effective calculations of the parameter of the Arrow-Pratt’s constant inequality aversion utility function. In this way, an individual utility of income becomes an empirically observable economic phenomenon. Findings & Value added: In this paper, two theorems are proved which provide the guidance on how to identify a proper version of the above function. The proposed method is tested on the basis of statistical data from the archival survey conducted among Polish households in 1999. The statistical analysis of those data reveals the appearance of convex utility functions as well as concave ones. Nevertheless, the prevailing part of the Polish society exhibited inequality aversion in the year 1999. Another result of this paper is that inequality aversion diminishes as income increases.
EN
Compared to Western Europe, the new democracies of East-Central Europe (ECE) demonstrate substantially lower levels of institutional trust. Because trust in state institutions is an indicator of the public approval and legitimacy of a political system, low trust levels are a cause for concern. The paper addresses a particular aspect of this broad issue by focusing on how country-level wealth and inequality and individual-level economic situation and sociotropic evaluations affect institutional trust in ECE in comparison with Western Europe. A multi-level analysis performed on the 2010 European Social Survey dataset reveals that substantial differences exist between the two sides of the continent. While sociotropic measures show a uniformly strong, positive association with institutional trust, the marginal effect of relative income is positive in Western but negative in East-Central Europe. Moreover, although social inequality is inversely related to institutional trust, four ECE countries (the Czech Republic, Hungary, Slovakia and Slovenia), where relatively low inequality is accompanied by low levels of institutional trust, deviate from the general trend. The paper suggests that the causes of these differences may be attributed to the interplay between specific characteristics of ECE political economies and the strongly egalitarian attitudes of East-Central European citizens.
EN
The household income is an important economic indicator because it determines the scale of the household sector consumption and its delay in future in terms of saving and investing. Many factors influence the magnitude of household income and one of these factors is taxation. Given the significance of tax payments not only for household income, and through them – for the national economy, the object of the current study is the household income and in particular the impact of the taxation framework on the formation of disposable income. The aim of the study is to examine the changes in the monetary income of households in the Republic of Bulgaria as a function of the implemented tax reforms in the period following the country’s accession to the EU.
EN
The paper deals with the relation between income inequality, innovation processes, economic development and income convergence within the European Union. The presented results suggest a non-linear relation between the economic development and the income inequality. There is also visible the significant influence of innovation activity and technology diffusion on the economic growth. We could observe strong and stable innovation-related polarisation into two different groups of countries in the European Union, as well as a phenomena that countries considered as technological followers imitate the innovation leaders very quickly. The real convergence occurs on the international scale, but not at the regional level. It seems that the latest tendency will remain in the future.
PL
The aim of the article is to present the evolution of the structure of the public finance sector’sincome and expenditure between 2004 and 2011 and an attempt to find and evaluate thedeterminants of those changes.The author verifies the hypothesis of a systematic increase in significance of the state budgetand appropriated funds as instruments of the redistribution of wealth occurring together with theprocesses of centralisation of income in government sub-sector and decentralisation ofexpenditures (due to increased transfers to the local government sub-sector). In order to verify thishypothesis data concerning income and expenditures of the public finance sector between 2004and 2011 has been standardised, aggregated and analysed in the most crucial cross-sections.Issues raised in the article are extremely important in the context of remedial actions and anongoing discussion in economic circles on the role of the expenditure rules in public financesector. That being so, the report brings high value to the financial sciences and economics.
EN
This study focused on investigating the relationship between leisure activity types selected by individuals aged 65 and older and their income. The target population included inhabitants of Mersin Province aged 65 and older. A purposive sample of 228 individuals was recruited to participate in the study. The questionnaire consisted of a demographic information form and the “Leisure participation scale”, including six different activity types for which the respondents were asked to determine the frequency of participation. The collected data were analysed for normality, and by applying the independent T-test and Analysis of Variance (ANOVA). In order to discover the cause of the inter-group differences (e.g. education level), Fisher’s LSD test was used. Significance was set at 0.05. The respondents’ participation in cultural activities was found to be positively correlated with their income level. Individuals in the low income group preferred “volunteering activities”, while individuals in the high income group preferred “cultural activities such as watching TV, going to cinema, concerts, museums”. Individuals in the moderate income group usually opted for “hobbies and indoor activities such as painting, reading, playing musical instruments”. Elderly people with moderate incomes, who tend to prefer indoor activities, should be encouraged to engage in outdoor activities that are more beneficial for their mental, physiological and psychological health. This results of the study can be used as recommendations concerning leisure activity types for private elderly care centers, ministries responsible for the health of elderly people, local authorities and other institutions that plan leisure activities for this social group.
EN
Admissibility of treating the reception of proceeds from the property under a lease agreement as business activity is dependent on its connection with business activity of the lessor or enterprise owned by him. In the event that the object of joint ownership put into use under the lease agreement is part of the state or municipal property, in the light of Article 34 para. 1 of the Act on the Exercise of the Mandate of a Deputy or Senator, this is the circumstance that prevents the exercise of the mandate of a Deputy simultaneously with the drawing profits from such an object of joint ownership. Membership in the company management, control and inspection bodies or the status of the commercial representative of such a company cannot be held jointly with the exercise of the Deputy’s mandate only in relation to companies with the participation of state or municipal legal persons or with businesses involving such persons. We must find it inadmissible to perform jointly the functions of Vice-Marshal (Deputy Speaker) of Sejm with the membership of a board of commercial companies, regardless of whether he/she started running a business.
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EN
The article discusses the relationship between educational attainment and the existence of cohabitation in the Czech Republic. Cohabitation of unmarried partners is a timely topic given a constant growth of this form of relationship in the Czech society, which almost tripled between the years 1991 and 2011. Based on data from the ISSP 2012 quantitative survey, the article seeks to demonstrate whether the educational attainment of an individual or his/her partner is associated with whether or not they cohabitate. Cohabitation is juxtaposed to marriage as well as to living-apart-together relationships, with partners living in different households. Where methodologically feasible, the findings are verified on data from the following surveys: European Value Study 2008, Our Society 2012 and European Social Survey 2012. However, most of the analyses rely exclusively on the more robust dataset of ISSP 2012. When split into the different categories of relationship and educational attainment, the other datasets analyzed did not provide sufficient samples for the necessary analyses. The article builds on the socioeconomic Rational Choice Theory (Becker) and normative theory (Inglehart, Van de Kaa). RCT is primarily applied to the relationship between education and postponing marriage or cohabitation, while normative theory provides a perspective on the effect of education-related values on alternative relationship preferences or the decision never to marry. In the analysis, we first verify whether educational attainment affects an individual’s relationship form (cohabitation vs. marriage). To determine the association between specific variables, we applied the chi-square test of independence (for the education variable recoded into three categories) and the non-parametric Mann-Whitney U Test (for the original scale variable). We were unable to confirm an immediate relationship between education and cohabitation in either of the datasets analyzed – the same results were attained when the analysis was replicated on EVS 2008, Our Society March 2012 and ESS 2012 data. The authors suggest two possible interpretations of this finding. First, the perceived difference between long-term cohabitation and marriage is gradually decreasing in the Czech Republic. This argument is supported by the use of the term “de-facto marriage” as an equivalent of cohabitation in the Czech context. The second possible interpretation is based on the effect of factors that motivate both low-education and higher-education individuals to postpone marriage, namely lack of funds among the former and preference of education and career among the latter. In the second part of the analysis, we study the relationship between educational attainment and cohabitation versus living-apart-together relationships. We tested the relationship using the non-parametric Mann-Whitney U Test on the original scale education variable. The analysis was performed on unmarried (divorced, widowed or single) individuals who have a partner. A difference was observed in the group of divorced cohabiters, where more educated individuals are less likely to share a household with their partner. In contrast, higher-income single partners are more likely to share a household. However, the relationship with education could not be verified for the latter group. To sum up, the analysis reveals that single (younger) higher-income respondents are more likely to cohabit because they can afford sharing a household with their partner. In contrast, divorced (older) higher-income respondents are more likely to live in single-member households. This finding is primarily associated with respondent age, while education probably only takes effect in older age. In both groups, only the relationship with income, not education, was observed because divorced individuals are older than singles, on average.
EN
The aim of the paper was to assess differentiation of the occurrence of households’ income affluence in Poland between subregions. An analysis was conducted using two-level logit models without explanatory variables (null model) and with explanatory variables at household level (random intercept model and random slope model). The variables were related to the characteristics of the household and its head. The conducted analysis allowed to state that the occurrence of affluence is differentiated between subregions in the null model as well as in the model with explanatory variables.
EN
The paper presents the results of the analysis of factors differentiating the level of monthly net incomes in Poland. In the first step of the research, one-way ANOVA was applied in order to verify whether the level of education influences incomes. Subsequently, it was investigated whether such variables as sex, age, the class of residence, region, experience, study major and occupation additionally differentiate the incomes of persons with a higher education. The analysis makes use of the individual data from Social Diagnosis gathered in 2009. All the calculations were performed with the application of IBM SPSS STATISTICS 20 package.
EN
Aim/purpose – This paper aims to examine with new empirical evidence the joint relationships between violence, income inequality, and real income per capita in a simultaneous equation framework using a worldwide sample at the country level. Design/methodology/approach – To examine the several simultaneous relationships between the variables, this study uses the Seemingly Unrelated Regression (SUR) and Three-Stage Least Squares (3SLS) with two-way fixed effects on a linear system of regression equations. The data used for analysis are sourced from the World Bank, the SWIID inequality database, and the Penn World Table. The final sample for the estimations includes 110 countries in the period between 1994 and 2019. Findings – Based on the estimations, the results confirm a strong positive relationship between violence and income inequality. Conversely, a negative but non-robust relationship exists between violence and real income per capita. Additionally, the findings show that human capital based on years of schooling plays a critical role in reducing both inequality and violence. Research implications/limitations – The negative relationship between income and violence is sensitive to the sample size. The institutional framework characterized by high levels of democracy does not ensure by itself a reduction in violence. The SUR model is limited to the endogeneity of the variables. Instruments selected for the 3SLS are based on previous lags of the endogenous variables, no external instruments were used. Data availability also compromises extending the estimations with a greater number of controls. Originality/value/contribution – This study considers the explicit joint simultaneous endogenous behavior of income inequality, violence, and real income in a worldwide sample, which contrasts most of the traditional individual-type analysis of previous studies with limited samples. Furthermore, it provides evidence of the importance of human capital and the existence of the non-robust relationships between income and violence.
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Impact of Social Capital on Income

88%
EN
In this paper we attempt to quantify the impact of social capital on income. We follow Putnam’s [1995] approach and we construct a synthetic index for social capital using a multivariate probit model. Social capital is considered as one of the crucial individual endowments, next to physical and human capital. In a second step, we estimate the impact of the synthetically constructed social capital index on an individual’s income using a Mincer-type earnings equation. The results show that social capital explains up to 20% of income variation both at the individual and household level. However, human capital and physical capital remain the critical determinants of individual income.
EN
The aim of the paper is to analyse changes in the distribution of income of Polish households during the implementation and functioning of social policy programmes in Poland. Attention is paid to social groups that experienced a difficult economic situation, in particular marriages with dependent children. The added value of the research lies in the in-depth comparative analysis of the distribution of income and its distance in cross-section and time, based on individual data from the Household Budget Survey for two periods – before the implementation of the programmes and during their full operation. In order to compare the income distributions, statistical analysis methods were applied to the empirical income distributions. In addition to the commonly known and basic numerical characteristics of the distributions, a distribution distance measure and an income gap ratio were used. All calculations were based on individual data from the Household Budget Survey carried out in 2015 and 2018. As a result of the calculations, it was shown that in the analysed period there were significant changes in the distribution of income among the Polish population in terms of average income and income inequality. The former increased substantially, while the latter decreased, including between social groups. The results show that the social policy programmes implemented in Poland after 2015 contributed significantly to raising the level of income of most members of society and reducing economic inequalities.
PL
Celem artykułu jest analiza zmian w rozkładzie dochodów polskich gospodarstw domowych w czasie wprowadzania i funkcjonowania programów polityki społecznej w Polsce. Uwaga poświęcona została tym grupom społecznym, które doświadczały trudnej sytuacji ekonomicznej, w szczególności małżeństwom z dziećmi na utrzymaniu. Wartością dodaną badań – w stosunku do prezentowanych dotychczas w literaturze przedmiotu – jest dogłębna analiza porównawcza rozkładu dochodów i ich oddalenia (odległości) w ujęciu przekrojowym, jak i czasowym, oparta o indywidualne dane z Badania Budżetów Gospodarstw Domowych z dwóch okresów – przed wprowadzeniem w życie omawianych programów i w trakcie ich pełnego funkcjonowania. W celu porównania rozkładów dochodów wykorzystano metody statystycznej analizy empirycznych rozkładów dochodów. Oprócz powszechnie znanych podstawowych charakterystyk liczbowych rozkładów zastosowano miernik odległości rozkładów oraz miernik luki dochodowej. Wszystkie obliczenia przeprowadzono na podstawie indywidualnych danych z Badania Budżetów Gospodarstw Domowych zrealizowanych w latach 2015 i 2018. W wyniku przeprowadzonych obliczeń pokazano, że w badanym okresie nastąpiły zasadnicze zmiany rozkładów dochodów ludności polskiej zarówno w zakresie przeciętnych dochodów, jak również nierówności dochodowych. Pierwsze istotnie wzrosły, natomiast drugie spadły. Spadły również nierówności między porównywanymi grupami społecznymi. Wyniki te dają podstawę do stwierdzenia, że programy polityki społecznej wprowadzone w życie w Polsce po 2015 r. zasadniczo przyczyniły się do podniesienia poziomu dochodów większości członków społeczeństwa i ograniczenia nierówności ekonomicznych.
EN
We examine the contribution of married and cohabited women and men to the joint income of the couple. We use individual income data from Household Budget Surveys for Poland in 2011 from a sample of 16,538 married and cohabited couples. The results of analysis show that contribution of men to total household income is higher than contribution of their female partners through the life cycle, controlling for type of a couple, education levels of genders and number of children. The contribution of married and cohabited women to total income of the couple remains almost flat during the life cycle.
PL
ochodowym od osób prawnych nie zawierają przepisu, z którego bezpośrednio wynikałoby, że podatek od nieruchomości nie może być zaliczony przez przedsiębiorcę w ciężar kosztów uzyskania przychodów. Istotne dla zaliczenia podatku od nieruchomości do kosztów podatkowych konieczne będzie uznanie, iż wydatek na zapłatę podatku spełnia przesłanki określone w art. 15 ust. 1 ustawy o podatku dochodowym od osób prawnych (dalej: updp)1.
EN
The provisions of the Law on Corporate Income Tax law does not contain a provision which directly imply that the property tax can not be counted by the entrepreneur in the weight deductible. Essential for a tax credit property tax costs will be necessary to accept that expenditurefor payment of the tax fulfills the conditions laid down in Article. 15 paragraph. 1 of the Law on income tax from legal persons.
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