Zastosowanie zasady równych ofiar do oceny sprawiedliwości taryfy podatku dochodowego od osób fizycznych (PIT) w Polsce
Author
Abstract
Suggested Citation
DOI: 10.22004/ag.econ.358639
Download full text from publisher
References listed on IDEAS
- David J. Evans, 2005. "The elasticity of marginal utility of consumption: estimates for 20 OECD countries," Fiscal Studies, Institute for Fiscal Studies, vol. 26(2), pages 197-224, June.
- Groves, Theodore & Ledyard, John O, 1977.
"Optimal Allocation of Public Goods: A Solution to the "Free Rider" Problem,"
Econometrica, Econometric Society, vol. 45(4), pages 783-809, May.
- Theodore Groves & John Ledyard, 1976. "Optimal Allocation of Public Goods: A Solution to the 'Free Rider Problem'," Discussion Papers 144, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
- Alma Cohen & Liran Einav, 2007.
"Estimating Risk Preferences from Deductible Choice,"
American Economic Review, American Economic Association, vol. 97(3), pages 745-788, June.
- Alma Cohen & Liran Einav, 2005. "Estimating Risk Preferences from Deductible Choice," NBER Working Papers 11461, National Bureau of Economic Research, Inc.
- Alma Cohen & Liran Einav, 2005. "Estimating Risk Preferences from Deductible Choice," Discussion Papers 04-031, Stanford Institute for Economic Policy Research.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009.
"The Optimal Income Taxation of Couples,"
Econometrica, Econometric Society, vol. 77(2), pages 537-560, March.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2006. "The Optimal Income Taxation of Couples," NBER Working Papers 12685, National Bureau of Economic Research, Inc.
- Saez, Emmanuel & Kreiner, Claus Thustrup & Kleven, Henrik, 2006. "The Optimal Income Taxation of Couples," CEPR Discussion Papers 5978, C.E.P.R. Discussion Papers.
- Biung-Ghi Ju & Juan Moreno-Ternero, 2008.
"On the equivalence between progressive taxation and inequality reduction,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 30(4), pages 561-569, May.
- Biung-Ghi Ju & Juan D. Moreno-Ternero, 2007. "On the equivalence between progressive taxation and inequality reduction," Discussion Paper Series 0718, Institute of Economic Research, Korea University.
- JU, Biung-Ghi & MORENO-TERNERO, Juan D., 2009. "On the equivalence between progressive taxation and inequality reduction," LIDAM Reprints CORE 2050, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- JU, Biung-Ghi & MORENO-TERNERO, Juan D., 2007. "On the equivalence between progressive taxation and inequality reduction," LIDAM Discussion Papers CORE 2007002, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- L. Hurwicz, 1979. "Outcome Functions Yielding Walrasian and Lindahl Allocations at Nash Equilibrium Points," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 46(2), pages 217-225.
- Conesa, Juan Carlos & Krueger, Dirk, 2006.
"On the optimal progressivity of the income tax code,"
Journal of Monetary Economics, Elsevier, vol. 53(7), pages 1425-1450, October.
- Juan Carlos Conesa & Dirk Krueger, 2002. "On the Optimal Progressivity of the Income Tax Code," Centro de Altisimos Estudios Rios Pe©rez(CAERP) 4, Centro de Altisimos Estudios Rios Perez (CAERP).
- Dirk Krueger & Juan Carlos Conesa, 2015. "On the Optimal Progressivity of the Income Tax Code," Working Papers 131, Barcelona School of Economics.
- Juan Carlos Conesa & Dirk Krueger, 2005. "On the Optimal Progressivity of the Income Tax Code," NBER Working Papers 11044, National Bureau of Economic Research, Inc.
- Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the optimal progressivity of the income tax code," CFS Working Paper Series 2005/10, Center for Financial Studies (CFS).
- Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the Optimal Progressivity of the Income Tax Code," CEPR Discussion Papers 5040, C.E.P.R. Discussion Papers.
- Robert Gertner, 1993. "Game Shows and Economic Behavior: Risk-Taking on "Card Sharks"," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 108(2), pages 507-521.
- Seade, J. K., 1977. "On the shape of optimal tax schedules," Journal of Public Economics, Elsevier, vol. 7(2), pages 203-235, April.
- Mitra, Tapan & Ok, Efe A, 1996.
"Personal Income Taxation and the Principle of Equal Sacrifice Revisited,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 37(4), pages 925-948, November.
- Mitra, T. & Ok, E.A., 1994. "Personal Income Taxation and the Principle of Equal Sacrifice Revisited," Papers 94-29, Cornell - Department of Economics.
- Wolfgang Buchholz & Wolfgang Peters, 2007.
"Justifying the Lindahl solution as an outcome of fair cooperation,"
Public Choice, Springer, vol. 133(1), pages 157-169, October.
- Wolfgang Buchholz & Wolfgang Peters, 2005. "Justifying the Lindahl Solution as an Outcome of Fair Cooperation," CESifo Working Paper Series 1536, CESifo.
- Efraim Sadka, 1976. "On Income Distribution, Incentive Effects and Optimal Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 43(2), pages 261-267.
- Li, Qi & Nakamura, Shinsuke & Tian, Guoqiang, 1995. "Nash-Implementation of the Lindahl Correspondence with Decreasing Returns to Scale Technologies," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 36(1), pages 37-52, February.
- Connel Fullenkamp & Rafael Tenorio & Robert Battalio, 2003. "Assessing Individual Risk Attitudes Using Field Data From Lottery Games," The Review of Economics and Statistics, MIT Press, vol. 85(1), pages 218-226, February.
- Raj Chetty, 2006.
"A New Method of Estimating Risk Aversion,"
American Economic Review, American Economic Association, vol. 96(5), pages 1821-1834, December.
- Raj Chetty, 2003. "A New Method of Estimating Risk Aversion," NBER Working Papers 9988, National Bureau of Economic Research, Inc.
- Simula, Laurent & Trannoy, Alain, 2010.
"Optimal income tax under the threat of migration by top-income earners,"
Journal of Public Economics, Elsevier, vol. 94(1-2), pages 163-173, February.
- Alain Trannoy, Laurent Simula and, 2009. "Optimal Income Tax under the Threat of Migration by Top-Income Earners," Working Paper Series, Center for Fiscal Studies 2009:8, Uppsala University, Department of Economics.
- Aristei, David & Perugini, Cristiano, 2010. "Preferences for redistribution and inequality in well-being across Europe," Journal of Policy Modeling, Elsevier, vol. 32(2), pages 176-195, March.
- Fellman, J, 1976. "The Effect of Transformations on Lorenz Curves," Econometrica, Econometric Society, vol. 44(4), pages 823-824, July.
- Bas Jacobs, 2005.
"Optimal Income Taxation with Endogenous Human Capital,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(2), pages 295-315, May.
- Bas Jacobs, 2002. "Optimal Income Taxation with Endogenous Human Capital," Tinbergen Institute Discussion Papers 02-045/2, Tinbergen Institute.
- Sheshinski, Eytan, 1989. "Note on the shape of the optimum income tax schedule," Journal of Public Economics, Elsevier, vol. 40(2), pages 201-215, November.
- Kakwani, Nanak C, 1977. "Applications of Lorenz Curves in Economic Analysis," Econometrica, Econometric Society, vol. 45(3), pages 719-727, April.
- Layard, R. & Mayraz, G. & Nickell, S., 2008.
"The marginal utility of income,"
Journal of Public Economics, Elsevier, vol. 92(8-9), pages 1846-1857, August.
- Richard Layard & Guy Mayraz & Stephen Nickell, 2007. "The Marginal Utility of Income," CEP Discussion Papers dp0784, Centre for Economic Performance, LSE.
- Layard, Richard & Mayraz, Guy & Nickell, Stephen J, 2007. "The marginal utility of income," LSE Research Online Documents on Economics 19745, London School of Economics and Political Science, LSE Library.
- Richard Layard & Guy Mayraz & Stephen J. Nickell, 2007. "The Marginal Utility of Income," SOEPpapers on Multidisciplinary Panel Data Research 50, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Richter, Wolfram F., 1983.
"From ability to pay to concepts of equal sacrifice,"
Journal of Public Economics, Elsevier, vol. 20(2), pages 211-229, March.
- Richter, Wolfram F., 2017. "From ability to pay to concepts of equal sacrifice," Center for Mathematical Economics Working Papers 108, Center for Mathematical Economics, Bielefeld University.
- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
- Nicolas de Roos & Yianis Sarafidis, 2010. "Decision making under risk in Deal or No Deal," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 25(6), pages 987-1027.
- Young, H. P., 1988. "Distributive justice in taxation," Journal of Economic Theory, Elsevier, vol. 44(2), pages 321-335, April.
- Young, H. P., 1987. "Progressive taxation and the equal sacrifice principle," Journal of Public Economics, Elsevier, vol. 32(2), pages 203-214, March.
- Jakobsson, Ulf, 1976. "On the measurement of the degree of progression," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 161-168.
- Ok, Efe A., 1995. "On the principle of equal sacrifice in income taxation," Journal of Public Economics, Elsevier, vol. 58(3), pages 453-467, November.
- Guoqiang Tian, 1989. "Implementation of the Lindahl Correspondence by a Single-Valued, Feasible, and Continuous Mechanism," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 56(4), pages 613-621.
- Marek Kapicka, 2006. "Optimal Income Taxation with Human Capital Accumulation and Limited Record Keeping," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 9(4), pages 612-639, October.
- Eichhorn, Wolfgang & Funke, Helmut & Richter, Wolfram F., 1984. "Tax progression and inequality of income distribution," Journal of Mathematical Economics, Elsevier, vol. 13(2), pages 127-131, October.
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.- Tymon Słoczyński, 2012. "Zastosowanie zasady równych ofiar do oceny sprawiedliwości taryfy podatku dochodowego od osób fizycznych (PIT) w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 23-47.
- Satya R. Chakravarty & Palash Sarkar, 2022. "Inequality minimising subsidy and taxation," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), vol. 10(1), pages 53-67, May.
- Carbonell-Nicolau, Oriol & Llavador, Humberto, 2018.
"Inequality reducing properties of progressive income tax schedules: the case of endogenous income,"
Theoretical Economics, Econometric Society, vol. 13(1), January.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2015. "Inequality Reducing Properties of Progressive Income Tax Schedules: The Case of Endogenous Income," Working Papers 849, Barcelona School of Economics.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2015. "Inequality Reducing Properties of Progressive Income Tax Schedules: The Case of Endogenous Income," Departmental Working Papers 201517, Rutgers University, Department of Economics.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2016. "Inequality Reducing Properties of Progressive Income Tax Schedules: The Case of Endogenous Income," Departmental Working Papers 201603, Rutgers University, Department of Economics.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2015. "Inequality reducing properties of progressive income tax schedules: The case of endogenous income," Economics Working Papers 1492, Department of Economics and Business, Universitat Pompeu Fabra, revised Apr 2017.
- Moyes, Patrick, 2003.
"Redistributive effects of minimal equal sacrifice taxation,"
Journal of Economic Theory, Elsevier, vol. 108(1), pages 111-140, January.
- Patrick Moyes, 2003. "Redistributive effects of minimal equal sacrifice taxation," Post-Print hal-00156443, HAL.
- N. Gravel & Patrick Moyes, 2008. "Redistributive effects of minimal equal sacrifce taxation," Post-Print hal-00157363, HAL.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2021.
"Elasticity determinants of inequality-reducing income taxation,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 163-183, March.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Elasticity determinants of inequality reducing income taxation," Economics Working Papers 1595, Department of Economics and Business, Universitat Pompeu Fabra.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Elasticity Determinants of Inequality Reducing Income Taxation," Working Papers 1015, Barcelona School of Economics.
- Mitra, Tapan & Ok, Efe A., 1997.
"On the Equitability of Progressive Taxation,"
Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
- Mitra, T. & Ok, E.A., 1995. "On the Equitability of Progressive Taxation," Working Papers 95-25, C.V. Starr Center for Applied Economics, New York University.
- da Costa, Carlos E. & Pereira, Thiago, 2014.
"On the efficiency of equal sacrifice income tax schedules,"
European Economic Review, Elsevier, vol. 70(C), pages 399-418.
- Costa, Carlos Eugênio da & Pereira, Thiago Neves, 2013. "On the efficiency of equal sacrifice income tax schedules," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 741, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
- Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
- Carbonell-Nicolau, Oriol, 2025. "On progressive tax systems with heterogeneous preferences," Journal of Mathematical Economics, Elsevier, vol. 117(C).
- Carbonell-Nicolau, Oriol, 2024. "Inequality and bipolarization-reducing mixed taxation," Mathematical Social Sciences, Elsevier, vol. 132(C), pages 128-145.
- Biung-Ghi Ju & Juan Moreno-Ternero, 2011.
"Progressive and merging-proof taxation,"
International Journal of Game Theory, Springer;Game Theory Society, vol. 40(1), pages 43-62, February.
- Biung-Ghi Ju & Juan D. Moreno-Ternero, 2009. "Progressive and merging-proof taxation," Working Papers 09.12, Universidad Pablo de Olavide, Department of Economics.
- JU, Biung-Ghi & MORENO-TERNERO, Juan D., 2011. "Progressive and merging-proof taxation," LIDAM Reprints CORE 2280, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Biung-Ghi Ju & Juan D. Moreno-Ternero, 2009. "Progressive and merging-proof taxation," Working Papers 2009-7, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center.
- Stanislaw Maciej Kot & Piotr Paradowski, 2022. "The Atlas of Inequality Aversion: Theory and Empirical Evidence from the Luxembourg Income Study Database," LIS Working papers 826, LIS Cross-National Data Center in Luxembourg.
- Ok, Efe A., 1995. "On the principle of equal sacrifice in income taxation," Journal of Public Economics, Elsevier, vol. 58(3), pages 453-467, November.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Further Results on the Inequality Reducing Properties of Income Tax Schedules," Departmental Working Papers 201801, Rutgers University, Department of Economics.
- Thibault Gajdos & Bertrand Lhommeau, 2000.
"L'attitude à l'égard des inégalités en France à la lumière du système de prélèvements socio-fiscal,"
Économie et Prévision, Programme National Persée, vol. 142(1), pages 47-65.
- Gajdos, T. & Lhommeau, B., 1999. "L'attitude a l'egard des inegalites en France a la lumiere du systeme de prelevements socio-fiscal," Papiers d'Economie Mathématique et Applications 1999.23, Université Panthéon-Sorbonne (Paris 1).
- Peter J. Lambert & Helen T. Naughton, 2009. "The Equal Absolute Sacrifice Principle Revisited," Journal of Economic Surveys, Wiley Blackwell, vol. 23(2), pages 328-349, April.
- D'Antoni, Massimo, 1999. "Piecewise linear tax functions, progressivity, and the principle of equal sacrifice," Economics Letters, Elsevier, vol. 65(2), pages 191-197, November.
- Gee, C., 2007. "Risky Choice and Type-Uncertainty in "Deal or No Deal?"," Cambridge Working Papers in Economics 0758, Faculty of Economics, University of Cambridge.
- Hsu, Minchung & Yang, C.C., 2013. "Optimal linear and two-bracket income taxes with idiosyncratic earnings risk," Journal of Public Economics, Elsevier, vol. 105(C), pages 58-71.
- Peter J. Lambert, 2004. "Income Taxation and Equity," Working Papers 2004/4, Institut d'Economia de Barcelona (IEB).
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:358639. 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.