IDEAS home Printed from https://ideas.repec.org/a/ags/polgne/356778.html

Wpływ podatków na wzrost gospodarczy i konkurencyjność w ujęciu instytucjonalnym

Author

Listed:
  • Wnorowski, Henryk

Abstract

The paper looks at the changes that have taken place in the way researchers examine the influence of taxes on economic growth and competitiveness, both in Poland and elsewhere. These changes have primarily involved a broader look at this issue over the past decade or so, the author says. For decades in the past, researchers focused on analyzing the direct influence of taxes on economic growth. With time, they expanded their approach to include various aspects of taxation and types of taxes. They began to separately examine the impact of personal income tax, corporate income tax and indirect taxes, looking at their average, minimum and maximum effects through the lens of supply-side economics. Supply-side economics is an economic theory that states that a reduction in taxes stimulates the economy enough to recoup the lost revenue. Today those researching the impact of taxes on economic growth and competitiveness increasingly acknowledge that the influence of taxes on an economy depends on the context in which tax policy is pursued, Wnorowski says. This particularly applies to institutional conditions in which taxes are levied and modified. Of special importance are any legislative difficulties or limitations encountered by tax policymakers, the overall thrust of government policy, and the efficiency of authorities responsible for the enforcement of tax regulations and laws, according to the author. Wnorowski analyzes research reports on the subject and he also takes a look at expert studies by international institutions such as the World Bank and Organization for Economic Cooperation and Development (OECD). Such studies have abounded in the last few years, highlighting the role of various institutional factors, according to Wnorowski. When analyzed collectively, institutional factors make it possible to better understand the relationship between taxes and economic growth as well as changes in the level of competitiveness. Overall, an institutional economic approach is now increasingly common in research into the influence of taxes on economic growth, the author says.

Suggested Citation

  • Wnorowski, Henryk, . "Wpływ podatków na wzrost gospodarczy i konkurencyjność w ujęciu instytucjonalnym," Gospodarka Narodowa-The Polish Journal of Economics, Szkoła Główna Handlowa w Warszawie / SGH Warsaw School of Economics, vol. 2010(4).
    • Handle: RePEc:ags:polgne:356778
    DOI: 10.22004/ag.econ.356778
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/356778/files/Wnorowski.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.356778?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64(5), pages 416-416.
    2. Easterly, William & Rebelo, Sergio, 1993. "Fiscal policy and economic growth: An empirical investigation," Journal of Monetary Economics, Elsevier, vol. 32(3), pages 417-458, December.
    3. Robert J. Barro, 1991. "Economic Growth in a Cross Section of Countries," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 106(2), pages 407-443.
    4. E. S. Phelps, 1966. "Models of Technical Progress and the Golden Rule of Research," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 33(2), pages 133-145.
    5. Robert M. Solow, 1956. "A Contribution to the Theory of Economic Growth," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 70(1), pages 65-94.
    6. Jacek Rostowski, 2008. "Institutional Transplants in the Transformation of Poland’s Economy and Polity," Palgrave Macmillan Books, in: Wojciech Bieńkowski & Josef C. Brada & Mariusz-Jan Radło (ed.), Growth versus Security, chapter 5, pages 116-135, Palgrave Macmillan.
    7. Siebert, Horst & Koop, Michael J, 1993. "Institutional Competition versus Centralization: Quo Vadis Europe?," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 9(1), pages 15-30, Spring.
    8. Siebert, Horst & Koop, Michael J., 1990. "Institutional competition: a concept for Europe?," Kiel Working Papers 440, Kiel Institute for the World Economy.
    9. Hall, Robert E & Jones, Charles I, 1997. "Levels of Economic Activity across Countries," American Economic Review, American Economic Association, vol. 87(2), pages 173-177, May.
    10. Mr. Vito Tanzi, 1996. "Globalization, Tax Competition and the Future of Tax Systems," IMF Working Papers 1996/141, International Monetary Fund.
    11. George R. Zodrow & Peter Mieszkowski, 2019. "Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 17, pages 525-542, World Scientific Publishing Co. Pte. Ltd..
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Henryk Wnorowski, 2010. "Wpływ podatków na wzrost gospodarczy i konkurencyjność w ujęciu instytucjonalnym," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 4, pages 47-65.
    2. Heinz Handler & Andreas Knabe & Bertrand Koebel & Margit Schratzenstaller-Altzinger & Sven Wehke, 2005. "The Impact of Public Budgets on Overall Productivity Growth," WIFO Working Papers 255, WIFO.
    3. Diego Romero‐Avila, 2006. "Fiscal Policies And Output In The Long Run: A Panel Cointegration Approach Applied To The Oecd," Manchester School, University of Manchester, vol. 74(3), pages 360-388, June.
    4. Masson, P., 2000. "Fiscal Policy and Growth in the Context of European Integration," Papers 7, Warwick - Development Economics Research Centre.
    5. Åsa Johansson, 2016. "Public Finance, Economic Growth and Inequality: A Survey of the Evidence," OECD Economics Department Working Papers 1346, OECD Publishing.
    6. Amit Nandan & Hrushikesh Mallick, 2022. "Do growth-promoting factors induce income inequality in a transitioning large developing economy? An empirical evidence from Indian states," Economic Change and Restructuring, Springer, vol. 55(2), pages 1109-1139, May.
    7. Turnovsky, S., 2000. "Growth in an Open Economy: some Recent Developments," Papers 5, Warwick - Development Economics Research Centre.
    8. M.Rosaria Alfano & A. Laura Baraldi, 2008. "The design of electoral rules and their impact on economic growth: the Italian case," Working Papers 3_2008, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
    9. Morvillier, Florian, 2020. "Do currency undervaluations affect the impact of inflation on growth?," Economic Modelling, Elsevier, vol. 84(C), pages 275-292.
    10. Frederic Tournemaine & Pongsak Luangaram, 2012. "R&D, human capital, fertility, and growth," Journal of Population Economics, Springer;European Society for Population Economics, vol. 25(3), pages 923-953, July.
    11. Florian Morvillier, 2018. "The role of exchange rate undervaluations on the inflation-growth nexus," Working Papers hal-04141804, HAL.
    12. Bofinger, Peter & Geißendörfer, Lisa & Haas, Thomas & Mayer, Fabian, 2021. "Discovering the True Schumpeter - New Insights into the Finance and Growth Nexus," CEPR Discussion Papers 16851, C.E.P.R. Discussion Papers.
    13. Poot, Jacques, 1999. "A meta-analytic study of the role of government in long-run economic growth," ERSA conference papers ersa99pa171, European Regional Science Association.
    14. Capolupo, Rosa, 2009. "The New Growth Theories and Their Empirics after Twenty Years," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, vol. 3, pages 1-72.
    15. Mr. Charalambos G Tsangarides, 2005. "Growth Empirics Under Model Uncertainty: Is Africa Different?," IMF Working Papers 2005/018, International Monetary Fund.
    16. Florian Morvillier, 2019. "Do currency undervaluations affect the impact of inflation on growth?," Post-Print hal-02138677, HAL.
    17. Robert J. Barro, 1994. "Democracy & Growth," NBER Working Papers 4909, National Bureau of Economic Research, Inc.
    18. Cheam Chai Li & Rosli Mahmood & Hussin Abdullah & Ong Soon Chuan, 2013. "Economic Growth, Tourism and Selected Macroeconomic Variables: A Triangular Causal Relationship in Malaysia," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 7(2), pages 185-206, May.
    19. Miljkovic, Dragan & Rimal, Arbindra, 2008. "The impact of socio-economic factors on political instability: A cross-country analysis," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(6), pages 2454-2463, December.
    20. Jimenez, Emmanuel & DEC, 1994. "Human and physical infrastructure : public investment and pricing policies in developing countries," Policy Research Working Paper Series 1281, The World Bank.

    More about this item

    Keywords

    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:polgne:356778. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/irsghpl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.