文章基本信息

标题：TAX RATES IMPACT ON GDP IN POLAND
本地全文：下载
作者：Piotr Krajewski ; Piotr Krajewski
期刊名称：Equilibrium. Quarterly Journal of Economics and Economic Policy
印刷版ISSN：1689-765X
电子版ISSN：2353-3293
出版年度：2012
卷号：7
期号：3
页码：27-42
DOI：10.12775/EQUIL.2012.017
语种：English
出版社：Institute of Economic Research
摘要：In the article tax rates impact on GDP in Poland is analysed. The analy sis is based on dynamic stochastic general equilibrium model (DSGE model). Im pulse-response analysis shows that the increase in income tax rate causes the de_x005f?crease in capital, labour and production. Moreover capital is partially replaced by consumption, because households minimise consumption fluctuations. The compari?son of effects of increasing taxation of the capital and labour shows that the impact on economy is stronger in case of wage taxes. Consumption taxes, by negative wealth effect, decrease after-tax consumption and capital but on the other hand increase labour and production. The direction of impact of consumption taxes on production is in this case opposite than in demand models.
关键词：taxes; fiscal policy