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1 R.C. Christensen, M. Hearson (2019). The new politics of global tax governance: taking stock a decade after the financial crisis, „Review of International Political Economy”, DOI: 10.1080/09692290.2019.1625802.

2 Taxing Wages 2006–2007 (2008). OECD.

3 D. Durusu-Ciftci, K.K. Gokmenoglu, H. Yetkiner (2018). The heterogeneous impact of taxation on economic development: New insights from a panel cointegration approach, „Economic Systems”, 42 s. 503–513.

4 T. Persson, G. Tabellini (1994). Representative Democracy and Capital Taxation, „Journal of Public Economics”, 55, s. 53–70; M.P. Devereux, R. Griffith, A. Klemm, M. Thum, M. Ottaviani (2002). Corporate Income Tax Reforms and International Tax Competition, „Economic Policy”, vol. 17 (35), s. 449–95; J. Norregaard, T.S. Khan (2007). Tax Policy: Recent Trends and Coming Challlenges, IMF Working Paper, IMF.

5 R.C. Christensen, M. Hearson (2019). The new politics of global tax governance: taking stock a decade after the financial crisis, „Review of International Political Economy”.

6 J. Christensen, S. Kapoor (2004). Tax avoidance, tax competition and globalisation: making tax justice a focus for global activism, Global Tax Workshop, Finland, 18–20 November; A. Nellen (2015). Taxation and Today’s Digital Economy, „Journal of Tax Practice & Procedure”, s. 27–37.

7 A. Nellen (2015). Taxation and Today’s Digital Economy, „Journal of Tax Practice & Procedure”, s. 27–37.

8 S. Gupta, M. Shah Keen, A.G. Verdier (red.) (2017). Digital Revolutions in Public Finance, IMF, Washington; N. Bruce, S.J. Turnovsky (1999). Budget balance, welfare, and the growth rate: “Dynamic Scoring” of the long-run government budget, „Journal of Money, Credit and Banking”, 31(2).

9 P. Dietsch, T. Rixen (2016). Global tax governance: What It is and Why it Matters, https://www.researchgate.net/publication/302565455_Global_tax_governance_What_It_is_and_Why_it_Matters; R. Palan (2003). The offshore world: Sovereign markets, virtual places, and nomad millionaires, Cornell University Press, Ithaca; R.C. Christensen, M. Hearson (2019). The new politics of global tax governance: taking stock a decade after the financial crisis, „Review of International Political Economy”, DOI:10.1080/09692290.2019.1625802; P. Diamond, E. Saez (2011). The Case for a Progressive Tax: From Basic Research to Policy Recommendations, „Journal of Economic Perspectives”, vol. 25, no. 4, s. 165–190.

10 P. Diamond, E. Saez (2011). The Case for a Progressive Tax: From Basic Research to Policy Recommendationsm, „Journal of Economic Perspectives”, vol. 25, no. 4, s. 165–190.

11 J. Braithwaite (2002). Rules and Principles: A Theory of Legal Certainty, „Australian Journal of Legal Philosophy”, 27, s. 47–82; M. Zander (2004). The law-making process, 6th ed., Cambridge University Press, Cambridge; J. Freedman, Defining taxpayer responsibility: in support of a general anti-avoidance principle, „British Tax Review”, 4, s. 332–357.

12 Definition of Taxes (1996). OECD; Revenue Statistics (2016). ANNEX A: The OECD classification of taxes and interpretative guide, Paryż.

13 V. Thuronyi, B. Brooks Kolozs (2016). Comparative Tax Law, Kluwer Law International B.V., The Netherlands.

14 M. Bitner, E. Chojna-Duch, M. Grzybowski, J. Chowaniec, P. Karwat, E. Kornberger-Sokołowska, M. Lachowicz, H. Litwińczuk, W. Modzelewski, K. Radzikowski, M. Supera-Markowska, M. Ślifirczyk, K. Tetłak (2017). Prawo finansowe. Prawo finansów publicznych. Prawo podatkowe. Prawo bankowe, Wolters Kluwer, Warszawa.

15 S.R. James, C. Nobes (1997). The Economics of Taxation: Principles, Policy, and Practice, Prentice Hall.

16 L. Etel, S. Babiarz, R. Dowgier, H. Filipczyk, W. Gurba, I. Krawczyk, W. Kuśnierz, M. Łoboda, A. Nikończyk, A. Nita, A. Oleńska, P. Pietrasz, M. Popławski, J. Rudowski, D. Strzelec (2015). Ordynacja podatkowa. Kierunkowe założenia nowej regulacji, Temida 2, Białystok.

17 J.E. Stiglitz, J.Y. Rosengard (2015). Economics of the public sector, W. W. NORTON & COMPANY, INC. New York – London; A. Gomułowicz, D. Mączyński (2016). Podatki i prawo podatkowe, Wydawnictwo Naukowe PWN, Warszawa.

18 K. Raczkowski (2016). Determinanty efektywności fiskalnej systemu podatkowego, „Annales Universitatis Mariae Curie-Skłodowska”, Sectio H 2016, t. L, nr 1, s. 75.

19 O. Jordà, A.M. Taylor (2016). The Time for Austerity: Estimating the Average Treatment Effect of Fiscal Policy, „The Economic Journal”, vol. 126, issue 590, s. 219–255; World Economic Outlook (2017). Gaining Momentum, International Monetary Fund, Washington, DC.

20 Fiscal Policy and Long-Term Growth (2015). IMF Policy Paper, Washington, DC; J.D. Ostry, A. Berg, C.G. Tsangarides (2014). Redistribution, Inequality, and Growth, IMF Staff Discussion Note 14/02, International Monetary Fund, Washington, DC.

21 L. Summers (2014). U.S. Economic Prospects: Secular Stagnation, Hysteresis, and the Zero Lower Bound, „Business Economics” 49 (2), s. 65–73.

22 T. Piketty (2014). Capital in the 21st Century, Cambridge, Harvard: University Press; T. Piketty (2015). Putting Distribution Back at the Center of Economics: Reflections on Capital in the Twenty-First Century, „Journal of Economic Perspectives” 29, 67–88; T. Piketty, E. Saez (2013). A Theory of Optimal Inheritance Taxation, Econometrica 81, 1851–1886.

23 IMF Fiscal Monitor (2017). Achieving More with Less, April. International Monetary Fund, Washington, DC.

24 R.A. Musgrave, P.B. Musgrave (1989). Public Finance in Theory and Practice, McGraw-Hill, New York.

25 A. Smith (2007). Badania nad naturą i przyczynami bogactwa narodów, t. II, PWN, Warszawa.

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