| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP1139 |
| DP1139 Workers, Machines and Economic Growth | |
| Joseph Zeira | |
| 发表日期 | 1995-03-31 |
| 出版年 | 1995 |
| 语种 | 英语 |
| 摘要 | This paper considers the taxation of small business and entrepreneurial incomes in Poland. In both transition economies and existing West European market economies, the efficient taxation of entrepreneurial incomes presents particular difficulties, partly due to the absence of clearly defined `borderlines', for example between labour and capital incomes, and between business expenses and private consumption. The treatment of income volatility, of social insurance contributions, and of inheritance by the tax system can easily have a non-neutral impact on the balance between entrepreneurial investment and other investments. The paper considers how these problems could be addressed, and outlines a number of issues specific to the taxation of entrepreneurs in transition economies. |
| 主题 | Financial Economics |
| 关键词 | Entrepreneurs Fiscal policy Small businesses poland Tax reform Taxation Transition economies |
| URL | https://cepr.org/publications/dp1139 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/530285 |
| 推荐引用方式 GB/T 7714 | Joseph Zeira. DP1139 Workers, Machines and Economic Growth. 1995. |
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