Farm household decisions under various tax policies: comparative static results and evidence from household data/ доклад на 25 конференции IAAE, Reshaping Agriculture’s Contribution to Society, International Convention Centre, Durban, South Africa, 16-23 August 2003
Опубликовано на портале: 30-11-2003
The study is devoted to the comparative static analysis and econometric estimation of farm household decisions under both standard and agricultural taxes. Accounting for labor market constraints a non- separable model is constructed implying increasing per-unit costs of accessing labor markets. To control for tax-induced adjustments related to labor market imperfections we compare the results to those derived from a separable approach, assuming perfect labor markets. Theoretical results suggest that most tax-induced responses are ambivalent mainly caused by shadow prices effects. Further, tax-induced effects differ between the two model versions. In particular standard taxes may imply production adjustments in the case of non- separability.
Thus, income and value-added taxes are no more necessarily superior to agricultural taxes. Econometric analysis using individual household data from Mid-West Poland indicates remarkable responses to market surplus and input taxes. In contrast, standard and land taxes imply only negligible production adjustments. Thus, they seem to be superior, at least in the Polish case.
Определены основные принципы формирования налоговой политики, а также цель оценки налогово- го потенциала. Автором выделены основные подходы к толкованию понятия “налоговый потенциал”. Сформирован состав участников налоговых взаимоотношений.
Вопросы экономики и права. 2010. № 11. С. 86-89.
Courts and contract enforcement in transition agriculture: theory and evidence from Poland/ доклад на 25 конференции IAAE, Reshaping Agriculture’s Contribution to Society, International Convention Centre, Durban, South Africa, 16-23 August 2003
Costs of Environmentally Motivated Taxes in the Presence of Other Taxes: General Equilibrium Analyses
National Tax Journal. 1997. Vol. 50. No. 1.
Equity Management Practices in Italian Agricultural Cooperatives: a Cluster Analysis Approach /доклад на 10 конгрессе ЕААЕ, Exploring Diversity in the European Agri-Food System, Zaragoza, Spain, 28-31 August 2002
Journal of Money, Credit, and Banking. 1998. Vol. 30. No. 4. P. 721-744.