Jarek Neneman - Academia.edu (original) (raw)
Papers by Jarek Neneman
DOAJ (DOAJ: Directory of Open Access Journals), 2014
The article discusses the rationale and methods of taxation of hydrocarbons, particularly shale g... more The article discusses the rationale and methods of taxation of hydrocarbons, particularly shale gas, and then the impact of the relevant fiscal measures on the economy in light of the concept of the “curse of natural resources”. From a legal point of view, there are two systems of taxation of natural resources, namely the concession and contractual systems. Exploitation of natural resources is subject to various taxes and charges, the most important of which are: license fee for the volume or value of extraction, a special tax on profits and joint production contracts. International experience shows that the relevant tax systems are very diverse, and this diversity reflects the different stages of exploitation of resources and various institutional environments. Against this background, Polish proposals for changes to the taxation of hydrocarbons, particularly shale gas, seem to be well adapted to existing realities. In addition to the modifications to the existing taxes, the new proposals include the introduction of two new taxes: a tax on mineral extraction and a special hydrocarbon tax. As shown by the experience of other countries, additional revenues from exploitation of natural resources may, in certain circumstances, contribute in the longer term to adverse economic phenomena, collectively known as the “curse of natural resources”. The key issue here is to study how the new resource revenues will be used: to increase consumption or rather investments and whether or not they adversely affect the long-term public finances and competitiveness of the economy. From this point of view, the most important success factors are the quality of public institutions and the maturity of the political elites. These comments are also valid in the case of shale gas extraction in Poland. An additional risk factor may be excessive expectations regarding shale gas benefits. The prospect of additional budget revenues and significant improvement in the balance of payments may lead to discontinuation or slowing down of the necessary fiscal and structural reforms. In a sense, a country can fall victim to resource curse, even when not exploiting them on a large scale.
Wydawnictwo Uniwersytetu Łódzkiego eBooks, 2022
Rysunek 4.1. Efektywność rynku przy negatywnym efekcie zewnętrznym na rynku aluminium Źródło: opr... more Rysunek 4.1. Efektywność rynku przy negatywnym efekcie zewnętrznym na rynku aluminium Źródło: opracowanie własne. Na rysunku 4.1 krzywa popytu D przedstawia krańcową społeczną korzyść z konsumpcji danego dobra, w tym przypadku aluminium. Krzywa podaży S to prywatny koszt krańcowy produkcji aluminium (Marginal Private Cost, MPC). Jednak wytwarzanie aluminium jest bardzo uciążliwe dla środowiska-występuje
Social Science Research Network, 2020
Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch ge... more Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may be saved and copied for your personal and scholarly purposes. You are not to copy documents for public or commercial purposes, to exhibit the documents publicly, to make them publicly available on the internet, or to distribute or otherwise use the documents in public.
Social Science Research Network, 2016
Since 2009, despite constant growth in the tax base and only slight variations in effective rates... more Since 2009, despite constant growth in the tax base and only slight variations in effective rates, the trend in VAT revenue in Poland has been reversed, and inflows have become less stable. The ongoing decline in VAT collection and the increase in the uncertainty related to the main component of budget revenues is a very important problem, which in the light of growing budget spending may threaten the stability of public finances.Three experts: Grzegorz Poniatowski, dr. Jaroslaw Neneman and Tomasz Michalik examine the structure and the causes of the VAT gap as well as the legal context and possible methods of improving VAT compliance at national and European level.
Journal of Health Inequalities, 2021
Excise duty is a powerful tool of alcohol policy. The fact that excise is a unit tax means that l... more Excise duty is a powerful tool of alcohol policy. The fact that excise is a unit tax means that lack of excise adjustment with inflation means in fact excise reduction in real terms. To understand tax policy with respect to tobacco and alcohol, political perspective must be taken into account. Policymakers consider the political cost and benefits of tax changes. If the public awareness of alcohol epidemic and the social cost of alcohol consumption is low, then it is difficult for politicians to initiate far-reaching alcohol control policies. They may seek popularity among voters, leading to a lose-lose situation: low tax revenue and high social and medical cost of alcohol consumption. This happened in Poland when in 2002 the excise duty on spirit was reduced by 30% resulting in great surge in alcohol related deaths. Social awareness is therefore the key factor for the success of comprehensive alcohol control policy.
Studia BAS, 2021
Can communal PIT curb urban sprawl? The purpose of this article is twofold. First, to re-energize... more Can communal PIT curb urban sprawl? The purpose of this article is twofold. First, to re-energize discussion on local personal tax, and second, to show how such a tax could curb urban sprawl. The authors start with a short description of the communal tax and its potential links to urban sprawl. In the current system of communities' financing in Poland, suburban municipalities have a significant incentive to increase the number of inhabitants as the PIT revenues follow their inflow. The authors propose and discuss a simple variant of local PIT called Self-government Tax Rate which is a flat tax on a broadly defined tax base. Contrary to the present system of Polish local government units' share in progressive PIT, this system is linear, which reduces the gains in PIT revenues from taxpayers in the second tax bracket moving to suburbia. This is the first paper in the relevant literature that investigates the links between communal tax and urban sprawl.
Social Science Research Network, 2018
<b>English Abstract:</b> For many years, we have been hearing about the need for inno... more <b>English Abstract:</b> For many years, we have been hearing about the need for innovation and entrepreneurship. Successive Polish government declare their support for entrepreneurs and expand the catalog of privileges, mainly related to taxes and mandatory contributions. Not infrequently, in these discussions the self-employed are equated with entrepreneurs. In this work, we will seek an answer to the questions: Who, then, are the self-employed? Are they really entrepreneurs? Should we support their activities? And finally the fundamental question: What does the economy get from the self-employed?<br><br>In this work we point out that the differences in rates of self-employment between countries may result from differences in taxation on the labor provided by self-employed and salaried workers. In the main part of the work, taking advantage of the potential of the EUROMOD tax-benefit microsimulation model, we show that in Europe there is no single model of taxation of work conducted as one’s own business. In the majority of the tax-contribution systems we examined, the profitability of employment or self-employment changes along with changes in income. In light of the regressivity of the burdens on the self-employed, as a rule it begins to be profitable only above a certain income level.<br><br>In the first part of the work we define the self-employed as those who run a business, and later we distinguish within this group entrepreneurs, meaning those who take on risk and create innovations. Discussing the advantages and disadvantages of self-employment from the point of view of the self-employed and the employer, we point out that the benefits – including systemic (tax and contribution) benefits, outweigh the disadvantages. We also discuss in more detail the imposition of income tax on the self-employed.<br><br>In the second part we present changes in the value of self-employment over the last 25 years. Here we use data from the World Bank and certain data points from the European Union Statistics on Income and Living Conditions (EU-SILC). They allow us to observe how the relationship between the self-employed and the economy is changing: The significance of services provided for other businesses is growing. Additionally, we can see that the significance of self-employment is falling.<br><br>In Poland the level of (non-agricultural) self-employment is low. The dynamics of the rate of self-employment indicate that the influence of legal regulations on the scale of self-employment is secondary. It seems that in this case, technological and demographic factors are much more significant.<br><br><b>Polish Abstract:</b> Od wielu lat słyszymy o potrzebie innowacyjności i przedsiębiorczości. W Polsce kolejne rządy deklarują wspieranie przedsiębiorców i rozszerzają katalog przywilejów, głównie podatkowo-składkowych. Niejednokrotnie w dyskusjach stawia się znak równości między samozatrudnionymi a przedsiębiorcami. W niniejszym opracowaniu poszukujemy odpowiedzi na pytania: kim są zatem samozatrudnieni? czy rzeczywiście są przedsiębiorcami? czy należy wspierać ich działalność? No i wreszcie fundamentalne pytanie: jaki pożytek ma gospodarka z samozatrudnionych?<br><br>W opracowaniu zwracamy uwagę, że różnice w stopach samozatrudnienia między krajami mogą wynikać z różnic w opodatkowywaniu pracy świadczonej przez samozatrudnionych i pracowników etatowych. W głównej części pracy, korzystając z możliwości podatkowo-zasiłkowego modelu mikrosymulacyjnego EUROMOD, pokazujemy, że w Europie nie ma jednego modelu opodatkowania pracy prowadzonej jako własna działalność gospodarcza. W większości badanych systemów składkowo-podatkowych opłacalność zatrudnienia bądź samozatrudnienia zmienia się wraz ze zmianą dochodu. Ze względu na regresywność obciążeń samozatrudnionych z reguły zaczyna być ono opłacalne dopiero powyżej określonego poziomu dochodu. <br><br>W pierwszej części pracy definiujemy samozatrudnionego jako tego, który prowadzi działalność gospodarczą, a następnie wyróżnimy w tej grupie przedsiębiorców, czyli tych, którzy ponoszą ryzyko i tworzą innowacje. Omawiając wady i zalety samozatrudnienia z perspektywy samozatrudnionego i zatrudniającego, zwracamy uwagę, że korzyści – w tym systemowe (podatkowo-składkowe) –dominują nad wadami. Szerzej omawiamy też opodatkowanie samozatrudnionych podatkiem dochodowym.<br><br>W drugiej części przedstawiamy zmiany wartości stóp samozatrudnienia w perspektywie ostatnich 25 lat. Korzystamy tu z danych Banku Światowego oraz jednostkowych danych z Europejskiego badania warunków życia ludności (EU-SILC). Dzięki nim można zaobserwować, jak zmieniają się powiązania samozatrudnionych z gospodarką – rośnie znaczenie usług świadczonych na rzecz podmiotów gospodarczych. Widać ponadto, że znaczenie samozatrudnienia spada. <br><br>W Polsce poziom samozatrudnienia (pozarolniczego) jest niski. Dynamika stóp samozatrudnienia wskazuje na drugorzędny wpływ regulacji prawnych na skalę…
Journal of Health Inequalities, 2022
Over the last 20 years we can observe a divergence in health policies with respect to tobacco and... more Over the last 20 years we can observe a divergence in health policies with respect to tobacco and alcohol that has led to significant health consequences. Poland experienced a significant increase in alcohol consumption accompanied by negative health and social consequences while, on the other hand, tobacco consumption went significantly down. Excise duty is one of the most important drivers for that. Alcohol excise policy was very passive, which resulted in a huge increase in the economic affordability of alcohol. Between 1999 and 2021 the number of bottles of vodka the disposable income could buy went up by 176%. At the same time, the tobacco tax policy was active so that the economic affordability of cigarettes did not change at all. This article presents the data on taxes, affordability and tax revenues and tries to explain this divergence. Three perspectives (health, financial and political) are sketched to show the predominant incentives for the players.
Journal of Health Inequalities, 2022
Over the last 20 years we can observe a divergence in health policies with respect to tobacco and... more Over the last 20 years we can observe a divergence in health policies with respect to tobacco and alcohol that has led to significant health consequences. Poland experienced a significant increase in alcohol consumption accompanied by negative health and social consequences while, on the other hand, tobacco consumption went significantly down. Excise duty is one of the most important drivers for that. Alcohol excise policy was very passive, which resulted in a huge increase in the economic affordability of alcohol. Between 1999 and 2021 the number of bottles of vodka the disposable income could buy went up by 176%. At the same time, the tobacco tax policy was active so that the economic affordability of cigarettes did not change at all. This article presents the data on taxes, affordability and tax revenues and tries to explain this divergence. Three perspectives (health, financial and political) are sketched to show the predominant incentives for the players.
Journal of Health Inequalities
W poszukiwaniu zielonego ładu
Rysunek 4.1. Efektywność rynku przy negatywnym efekcie zewnętrznym na rynku aluminium Źródło: opr... more Rysunek 4.1. Efektywność rynku przy negatywnym efekcie zewnętrznym na rynku aluminium Źródło: opracowanie własne. Na rysunku 4.1 krzywa popytu D przedstawia krańcową społeczną korzyść z konsumpcji danego dobra, w tym przypadku aluminium. Krzywa podaży S to prywatny koszt krańcowy produkcji aluminium (Marginal Private Cost, MPC). Jednak wytwarzanie aluminium jest bardzo uciążliwe dla środowiska-występuje
Acta Universitatis Lodziensis. Folia Oeconomica, 2014
mBank - CASE Seminar Proceedings, 2017
Since 2009, despite constant growth in the tax base and only slight variations in effective rates... more Since 2009, despite constant growth in the tax base and only slight variations in effective rates, the trend in VAT revenue in Poland has been reversed, and inflows have become less stable. The ongoing decline in VAT collection and the increase in the uncertainty related to the main component of budget revenues is a very important problem, which in the light of growing budget spending may threaten the stability of public finances. Three experts: Grzegorz Poniatowski, dr. Jaros³aw Neneman and Tomasz Michalik examine the structure and the causes of the VAT gap as well as the legal context and possible methods of improving VAT compliance at national and European level.
Local Government in Europe, 2021
SSRN Electronic Journal, 2017
English Abstract: Professor Stanislaw Gomulka, chief economist of the Business Centre Club, analy... more English Abstract: Professor Stanislaw Gomulka, chief economist of the Business Centre Club, analyzes the challenges facing Poland’s economy and tax system over the next 20 years. Jaroslaw Neneman, an assistant professor at Łazarski University, presents the basic parameters for a planned academic research project on how to use the Polish tax system effectively. Michal Myck, director and board member of CenEA (the Center for Economic Analysis) describes the optimal characteristics of a tax system according to theory and the results of scholarly research, which also relates to the Polish tax system. Polish Abstract: Prof. Stanislaw Gomulka, glowny ekonomista Business Centre Club, analizuje system podatkowy w świetle wyzwan stojących przed Polską gospodarką w perspektywie 20 lat. Dr Jaroslaw Neneman, adiunkt na Uczelni Łazarskiego, przedstawia zalozenia planowanego projektu naukowego mającego na celu zbadanie, jak efektywnie wykorzystac system podatkowy w Polsce. Dr hab. Michal Myck, dyrektor i czlonek zarządu CenEA - Centrum Analiz Ekonomicznych, omawia cechy, jakie – wedlug teorii i wynikow badan naukowych - powinien miec optymalny system podatkowy, co oczywiście odnosi sie takze do polskiego systemu podatkowego.
Economics & Sociology, 2022
Economic education is commonly blamed for negatively affecting students' values and attitudes. St... more Economic education is commonly blamed for negatively affecting students' values and attitudes. Students of economics are repeatedly reported to differ from other majors. The differences are commonly explained by the learning effect (the indoctrination hypothesis) and the self-selection of specific persons to economics. We aim to contribute to the nurture vs nature debate on economics students by testing the indoctrination (nurture) and the self-selection (nature) hypotheses. Working with undergraduate economics and non-economic majors (N=286), we ran a Public Good Game (PGG) quasi-experiment. To test the self-selection hypothesis, we compared levels of donation in the PGG by both subsamples. To test the indoctrination hypothesis, we (1) analysed the results of economics students at different stages of their education and (2) juxtaposed their donations in the PGG with their academic performance. If economic education affects student attitudes, those who master economic theory better should be more "indoctrinated" and, as such, less eager to donate their endowments to the common fund in the PGG. However, no difference between the results of the first-year and second-year students has been found. Also, no correlation between exam scores and students' donations in the PGG has been revealed. Nonetheless, we have detected a statistically significant difference between the economics and non-economics majors, which allows us to conclude that economics students' atypicality comes from their self-selection of economic studies and is not attributable to economic teaching.
Journal of Health Inequalities, 2021
Excise duty is a powerful tool of alcohol policy. The fact that excise is a unit tax means that l... more Excise duty is a powerful tool of alcohol policy. The fact that excise is a unit tax means that lack of excise adjustment with inflation means in fact excise reduction in real terms. To understand tax policy with respect to tobacco and alcohol, political perspective must be taken into account. Policymakers consider the political cost and benefits of tax changes. If the public awareness of alcohol epidemic and the social cost of alcohol consumption is low, then it is difficult for politicians to initiate far-reaching alcohol control policies. They may seek popularity among voters, leading to a lose-lose situation: low tax revenue and high social and medical cost of alcohol consumption. This happened in Poland when in 2002 the excise duty on spirit was reduced by 30% resulting in great surge in alcohol related deaths. Social awareness is therefore the key factor for the success of comprehensive alcohol control policy.
Studies in Logic, Grammar and Rhetoric, 2021
Economic education is frequently blamed for negatively affecting students’ values and attitudes. ... more Economic education is frequently blamed for negatively affecting students’ values and attitudes. Economists are reported as less cooperative, more self-interested, and more prone to free-riding. However, empirical evidence is inconclusive – certain studies support while others gainsay the so-called indoctrination hypothesis. We contribute to the discussion by running a Public Good Game (PGG) quasi-experiment. Working with economics and non-economics graduates (N = 206), we compared contributions to the common fund by representatives of both subsamples. Students’ contributions were then juxtaposed against the scores they achieved from the exam items, testing their command of game theory to detect the supposed influence of economic teaching. We hypothesised that holders of a bachelor’s degree in economics and management would contribute less to finance the common good. We also expected that those whose exam scores were higher would donate less to the common fund in the PGG. Contrary t...
DOAJ (DOAJ: Directory of Open Access Journals), 2014
The article discusses the rationale and methods of taxation of hydrocarbons, particularly shale g... more The article discusses the rationale and methods of taxation of hydrocarbons, particularly shale gas, and then the impact of the relevant fiscal measures on the economy in light of the concept of the “curse of natural resources”. From a legal point of view, there are two systems of taxation of natural resources, namely the concession and contractual systems. Exploitation of natural resources is subject to various taxes and charges, the most important of which are: license fee for the volume or value of extraction, a special tax on profits and joint production contracts. International experience shows that the relevant tax systems are very diverse, and this diversity reflects the different stages of exploitation of resources and various institutional environments. Against this background, Polish proposals for changes to the taxation of hydrocarbons, particularly shale gas, seem to be well adapted to existing realities. In addition to the modifications to the existing taxes, the new proposals include the introduction of two new taxes: a tax on mineral extraction and a special hydrocarbon tax. As shown by the experience of other countries, additional revenues from exploitation of natural resources may, in certain circumstances, contribute in the longer term to adverse economic phenomena, collectively known as the “curse of natural resources”. The key issue here is to study how the new resource revenues will be used: to increase consumption or rather investments and whether or not they adversely affect the long-term public finances and competitiveness of the economy. From this point of view, the most important success factors are the quality of public institutions and the maturity of the political elites. These comments are also valid in the case of shale gas extraction in Poland. An additional risk factor may be excessive expectations regarding shale gas benefits. The prospect of additional budget revenues and significant improvement in the balance of payments may lead to discontinuation or slowing down of the necessary fiscal and structural reforms. In a sense, a country can fall victim to resource curse, even when not exploiting them on a large scale.
Wydawnictwo Uniwersytetu Łódzkiego eBooks, 2022
Rysunek 4.1. Efektywność rynku przy negatywnym efekcie zewnętrznym na rynku aluminium Źródło: opr... more Rysunek 4.1. Efektywność rynku przy negatywnym efekcie zewnętrznym na rynku aluminium Źródło: opracowanie własne. Na rysunku 4.1 krzywa popytu D przedstawia krańcową społeczną korzyść z konsumpcji danego dobra, w tym przypadku aluminium. Krzywa podaży S to prywatny koszt krańcowy produkcji aluminium (Marginal Private Cost, MPC). Jednak wytwarzanie aluminium jest bardzo uciążliwe dla środowiska-występuje
Social Science Research Network, 2020
Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch ge... more Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may be saved and copied for your personal and scholarly purposes. You are not to copy documents for public or commercial purposes, to exhibit the documents publicly, to make them publicly available on the internet, or to distribute or otherwise use the documents in public.
Social Science Research Network, 2016
Since 2009, despite constant growth in the tax base and only slight variations in effective rates... more Since 2009, despite constant growth in the tax base and only slight variations in effective rates, the trend in VAT revenue in Poland has been reversed, and inflows have become less stable. The ongoing decline in VAT collection and the increase in the uncertainty related to the main component of budget revenues is a very important problem, which in the light of growing budget spending may threaten the stability of public finances.Three experts: Grzegorz Poniatowski, dr. Jaroslaw Neneman and Tomasz Michalik examine the structure and the causes of the VAT gap as well as the legal context and possible methods of improving VAT compliance at national and European level.
Journal of Health Inequalities, 2021
Excise duty is a powerful tool of alcohol policy. The fact that excise is a unit tax means that l... more Excise duty is a powerful tool of alcohol policy. The fact that excise is a unit tax means that lack of excise adjustment with inflation means in fact excise reduction in real terms. To understand tax policy with respect to tobacco and alcohol, political perspective must be taken into account. Policymakers consider the political cost and benefits of tax changes. If the public awareness of alcohol epidemic and the social cost of alcohol consumption is low, then it is difficult for politicians to initiate far-reaching alcohol control policies. They may seek popularity among voters, leading to a lose-lose situation: low tax revenue and high social and medical cost of alcohol consumption. This happened in Poland when in 2002 the excise duty on spirit was reduced by 30% resulting in great surge in alcohol related deaths. Social awareness is therefore the key factor for the success of comprehensive alcohol control policy.
Studia BAS, 2021
Can communal PIT curb urban sprawl? The purpose of this article is twofold. First, to re-energize... more Can communal PIT curb urban sprawl? The purpose of this article is twofold. First, to re-energize discussion on local personal tax, and second, to show how such a tax could curb urban sprawl. The authors start with a short description of the communal tax and its potential links to urban sprawl. In the current system of communities' financing in Poland, suburban municipalities have a significant incentive to increase the number of inhabitants as the PIT revenues follow their inflow. The authors propose and discuss a simple variant of local PIT called Self-government Tax Rate which is a flat tax on a broadly defined tax base. Contrary to the present system of Polish local government units' share in progressive PIT, this system is linear, which reduces the gains in PIT revenues from taxpayers in the second tax bracket moving to suburbia. This is the first paper in the relevant literature that investigates the links between communal tax and urban sprawl.
Social Science Research Network, 2018
<b>English Abstract:</b> For many years, we have been hearing about the need for inno... more <b>English Abstract:</b> For many years, we have been hearing about the need for innovation and entrepreneurship. Successive Polish government declare their support for entrepreneurs and expand the catalog of privileges, mainly related to taxes and mandatory contributions. Not infrequently, in these discussions the self-employed are equated with entrepreneurs. In this work, we will seek an answer to the questions: Who, then, are the self-employed? Are they really entrepreneurs? Should we support their activities? And finally the fundamental question: What does the economy get from the self-employed?<br><br>In this work we point out that the differences in rates of self-employment between countries may result from differences in taxation on the labor provided by self-employed and salaried workers. In the main part of the work, taking advantage of the potential of the EUROMOD tax-benefit microsimulation model, we show that in Europe there is no single model of taxation of work conducted as one’s own business. In the majority of the tax-contribution systems we examined, the profitability of employment or self-employment changes along with changes in income. In light of the regressivity of the burdens on the self-employed, as a rule it begins to be profitable only above a certain income level.<br><br>In the first part of the work we define the self-employed as those who run a business, and later we distinguish within this group entrepreneurs, meaning those who take on risk and create innovations. Discussing the advantages and disadvantages of self-employment from the point of view of the self-employed and the employer, we point out that the benefits – including systemic (tax and contribution) benefits, outweigh the disadvantages. We also discuss in more detail the imposition of income tax on the self-employed.<br><br>In the second part we present changes in the value of self-employment over the last 25 years. Here we use data from the World Bank and certain data points from the European Union Statistics on Income and Living Conditions (EU-SILC). They allow us to observe how the relationship between the self-employed and the economy is changing: The significance of services provided for other businesses is growing. Additionally, we can see that the significance of self-employment is falling.<br><br>In Poland the level of (non-agricultural) self-employment is low. The dynamics of the rate of self-employment indicate that the influence of legal regulations on the scale of self-employment is secondary. It seems that in this case, technological and demographic factors are much more significant.<br><br><b>Polish Abstract:</b> Od wielu lat słyszymy o potrzebie innowacyjności i przedsiębiorczości. W Polsce kolejne rządy deklarują wspieranie przedsiębiorców i rozszerzają katalog przywilejów, głównie podatkowo-składkowych. Niejednokrotnie w dyskusjach stawia się znak równości między samozatrudnionymi a przedsiębiorcami. W niniejszym opracowaniu poszukujemy odpowiedzi na pytania: kim są zatem samozatrudnieni? czy rzeczywiście są przedsiębiorcami? czy należy wspierać ich działalność? No i wreszcie fundamentalne pytanie: jaki pożytek ma gospodarka z samozatrudnionych?<br><br>W opracowaniu zwracamy uwagę, że różnice w stopach samozatrudnienia między krajami mogą wynikać z różnic w opodatkowywaniu pracy świadczonej przez samozatrudnionych i pracowników etatowych. W głównej części pracy, korzystając z możliwości podatkowo-zasiłkowego modelu mikrosymulacyjnego EUROMOD, pokazujemy, że w Europie nie ma jednego modelu opodatkowania pracy prowadzonej jako własna działalność gospodarcza. W większości badanych systemów składkowo-podatkowych opłacalność zatrudnienia bądź samozatrudnienia zmienia się wraz ze zmianą dochodu. Ze względu na regresywność obciążeń samozatrudnionych z reguły zaczyna być ono opłacalne dopiero powyżej określonego poziomu dochodu. <br><br>W pierwszej części pracy definiujemy samozatrudnionego jako tego, który prowadzi działalność gospodarczą, a następnie wyróżnimy w tej grupie przedsiębiorców, czyli tych, którzy ponoszą ryzyko i tworzą innowacje. Omawiając wady i zalety samozatrudnienia z perspektywy samozatrudnionego i zatrudniającego, zwracamy uwagę, że korzyści – w tym systemowe (podatkowo-składkowe) –dominują nad wadami. Szerzej omawiamy też opodatkowanie samozatrudnionych podatkiem dochodowym.<br><br>W drugiej części przedstawiamy zmiany wartości stóp samozatrudnienia w perspektywie ostatnich 25 lat. Korzystamy tu z danych Banku Światowego oraz jednostkowych danych z Europejskiego badania warunków życia ludności (EU-SILC). Dzięki nim można zaobserwować, jak zmieniają się powiązania samozatrudnionych z gospodarką – rośnie znaczenie usług świadczonych na rzecz podmiotów gospodarczych. Widać ponadto, że znaczenie samozatrudnienia spada. <br><br>W Polsce poziom samozatrudnienia (pozarolniczego) jest niski. Dynamika stóp samozatrudnienia wskazuje na drugorzędny wpływ regulacji prawnych na skalę…
Journal of Health Inequalities, 2022
Over the last 20 years we can observe a divergence in health policies with respect to tobacco and... more Over the last 20 years we can observe a divergence in health policies with respect to tobacco and alcohol that has led to significant health consequences. Poland experienced a significant increase in alcohol consumption accompanied by negative health and social consequences while, on the other hand, tobacco consumption went significantly down. Excise duty is one of the most important drivers for that. Alcohol excise policy was very passive, which resulted in a huge increase in the economic affordability of alcohol. Between 1999 and 2021 the number of bottles of vodka the disposable income could buy went up by 176%. At the same time, the tobacco tax policy was active so that the economic affordability of cigarettes did not change at all. This article presents the data on taxes, affordability and tax revenues and tries to explain this divergence. Three perspectives (health, financial and political) are sketched to show the predominant incentives for the players.
Journal of Health Inequalities, 2022
Over the last 20 years we can observe a divergence in health policies with respect to tobacco and... more Over the last 20 years we can observe a divergence in health policies with respect to tobacco and alcohol that has led to significant health consequences. Poland experienced a significant increase in alcohol consumption accompanied by negative health and social consequences while, on the other hand, tobacco consumption went significantly down. Excise duty is one of the most important drivers for that. Alcohol excise policy was very passive, which resulted in a huge increase in the economic affordability of alcohol. Between 1999 and 2021 the number of bottles of vodka the disposable income could buy went up by 176%. At the same time, the tobacco tax policy was active so that the economic affordability of cigarettes did not change at all. This article presents the data on taxes, affordability and tax revenues and tries to explain this divergence. Three perspectives (health, financial and political) are sketched to show the predominant incentives for the players.
Journal of Health Inequalities
W poszukiwaniu zielonego ładu
Rysunek 4.1. Efektywność rynku przy negatywnym efekcie zewnętrznym na rynku aluminium Źródło: opr... more Rysunek 4.1. Efektywność rynku przy negatywnym efekcie zewnętrznym na rynku aluminium Źródło: opracowanie własne. Na rysunku 4.1 krzywa popytu D przedstawia krańcową społeczną korzyść z konsumpcji danego dobra, w tym przypadku aluminium. Krzywa podaży S to prywatny koszt krańcowy produkcji aluminium (Marginal Private Cost, MPC). Jednak wytwarzanie aluminium jest bardzo uciążliwe dla środowiska-występuje
Acta Universitatis Lodziensis. Folia Oeconomica, 2014
mBank - CASE Seminar Proceedings, 2017
Since 2009, despite constant growth in the tax base and only slight variations in effective rates... more Since 2009, despite constant growth in the tax base and only slight variations in effective rates, the trend in VAT revenue in Poland has been reversed, and inflows have become less stable. The ongoing decline in VAT collection and the increase in the uncertainty related to the main component of budget revenues is a very important problem, which in the light of growing budget spending may threaten the stability of public finances. Three experts: Grzegorz Poniatowski, dr. Jaros³aw Neneman and Tomasz Michalik examine the structure and the causes of the VAT gap as well as the legal context and possible methods of improving VAT compliance at national and European level.
Local Government in Europe, 2021
SSRN Electronic Journal, 2017
English Abstract: Professor Stanislaw Gomulka, chief economist of the Business Centre Club, analy... more English Abstract: Professor Stanislaw Gomulka, chief economist of the Business Centre Club, analyzes the challenges facing Poland’s economy and tax system over the next 20 years. Jaroslaw Neneman, an assistant professor at Łazarski University, presents the basic parameters for a planned academic research project on how to use the Polish tax system effectively. Michal Myck, director and board member of CenEA (the Center for Economic Analysis) describes the optimal characteristics of a tax system according to theory and the results of scholarly research, which also relates to the Polish tax system. Polish Abstract: Prof. Stanislaw Gomulka, glowny ekonomista Business Centre Club, analizuje system podatkowy w świetle wyzwan stojących przed Polską gospodarką w perspektywie 20 lat. Dr Jaroslaw Neneman, adiunkt na Uczelni Łazarskiego, przedstawia zalozenia planowanego projektu naukowego mającego na celu zbadanie, jak efektywnie wykorzystac system podatkowy w Polsce. Dr hab. Michal Myck, dyrektor i czlonek zarządu CenEA - Centrum Analiz Ekonomicznych, omawia cechy, jakie – wedlug teorii i wynikow badan naukowych - powinien miec optymalny system podatkowy, co oczywiście odnosi sie takze do polskiego systemu podatkowego.
Economics & Sociology, 2022
Economic education is commonly blamed for negatively affecting students' values and attitudes. St... more Economic education is commonly blamed for negatively affecting students' values and attitudes. Students of economics are repeatedly reported to differ from other majors. The differences are commonly explained by the learning effect (the indoctrination hypothesis) and the self-selection of specific persons to economics. We aim to contribute to the nurture vs nature debate on economics students by testing the indoctrination (nurture) and the self-selection (nature) hypotheses. Working with undergraduate economics and non-economic majors (N=286), we ran a Public Good Game (PGG) quasi-experiment. To test the self-selection hypothesis, we compared levels of donation in the PGG by both subsamples. To test the indoctrination hypothesis, we (1) analysed the results of economics students at different stages of their education and (2) juxtaposed their donations in the PGG with their academic performance. If economic education affects student attitudes, those who master economic theory better should be more "indoctrinated" and, as such, less eager to donate their endowments to the common fund in the PGG. However, no difference between the results of the first-year and second-year students has been found. Also, no correlation between exam scores and students' donations in the PGG has been revealed. Nonetheless, we have detected a statistically significant difference between the economics and non-economics majors, which allows us to conclude that economics students' atypicality comes from their self-selection of economic studies and is not attributable to economic teaching.
Journal of Health Inequalities, 2021
Excise duty is a powerful tool of alcohol policy. The fact that excise is a unit tax means that l... more Excise duty is a powerful tool of alcohol policy. The fact that excise is a unit tax means that lack of excise adjustment with inflation means in fact excise reduction in real terms. To understand tax policy with respect to tobacco and alcohol, political perspective must be taken into account. Policymakers consider the political cost and benefits of tax changes. If the public awareness of alcohol epidemic and the social cost of alcohol consumption is low, then it is difficult for politicians to initiate far-reaching alcohol control policies. They may seek popularity among voters, leading to a lose-lose situation: low tax revenue and high social and medical cost of alcohol consumption. This happened in Poland when in 2002 the excise duty on spirit was reduced by 30% resulting in great surge in alcohol related deaths. Social awareness is therefore the key factor for the success of comprehensive alcohol control policy.
Studies in Logic, Grammar and Rhetoric, 2021
Economic education is frequently blamed for negatively affecting students’ values and attitudes. ... more Economic education is frequently blamed for negatively affecting students’ values and attitudes. Economists are reported as less cooperative, more self-interested, and more prone to free-riding. However, empirical evidence is inconclusive – certain studies support while others gainsay the so-called indoctrination hypothesis. We contribute to the discussion by running a Public Good Game (PGG) quasi-experiment. Working with economics and non-economics graduates (N = 206), we compared contributions to the common fund by representatives of both subsamples. Students’ contributions were then juxtaposed against the scores they achieved from the exam items, testing their command of game theory to detect the supposed influence of economic teaching. We hypothesised that holders of a bachelor’s degree in economics and management would contribute less to finance the common good. We also expected that those whose exam scores were higher would donate less to the common fund in the PGG. Contrary t...