Fiscal Demography – A Demographically Optimal Tax System

Authors

  • Artur Walasik Uniwersytet Ekonomiczny w Katowicach, Katedra Finansów

DOI:

https://doi.org/10.15678/ZNUEK.2014.0932.0810

Keywords:

fiscal demography, optimal tax system, equal taxation, demographic transition

Abstract

The economic impact of demographic processes (mainly the growing age dependency ratio) requires consideration of the criteria for the implementation of the principle of equal taxation. In a situation where people of pensionable age are politically dominant (gerontocracy) it becomes necessary to implement fiscal protection for parents. It is their incomes that are the source not only of pension contributions, but also of the taxes that finance the pension system deficit. The income of parents is also a very significant source of finance for their children’s consumption. Respecting the principle of equal taxation according to the aging process requires the reconstruction of both personal income tax and consumption tax. The former requires the implementation of preferential solutions that reduce the tax burden on people bringing up children, who are less able to shoulder the fiscal burden. Reconstruction of the latter, meanwhile, would see acceptance of the principle of equal taxation expressed in a lower tax rate or even in exemption from taxation in the case of goods consumed by children.

Downloads

Download data is not yet available.

References

Alm J. [1996], What Is an "Optimal" Tax System? „National Tax Journal", nr 1.

Demographic Change and Intergenerational Justice [2008], ed. J.Ch. Tremmel, Springer, Berlin-Heidelberg.

Economic Theory of Optimal Population [1989], ed. K.F. Zimmermann, Springer, Berlin-Heidelberg-New York.

Glapiński A. [2004], Kapitalizm, demokracja i kryzys państwa podatków, Szkoła Główna Handlowa, Warszawa.

Kirk D. [1996], Demographic Transition Theory, „Population Studies", nr 3, http://dx.doi.org/10.1080/0032472031000149536. DOI: https://doi.org/10.1080/0032472031000149536

Mulligan C.B., Sala-i-Martin X. [1999], Gerontocracy, Retirement, and Social Security, NBER Working Paper No. 7117.

Musgrave R.A. [1959], The Theory of Public Finance. A Study in Public Economy, McGraw-Hill, New York-Toronto-London.

Nyce S.A., Schieber S.J. [2011], Ekonomiczne konsekwencje starzenia się społeczeństw, Wydawnictwo Naukowe PWN, Warszawa.

Okólski M. [2004], Demografia zmiany społecznej, Wydawnictwa Naukowe Scholar, Warszawa.

Okólski M., Fihel A. [2012], Demografia. Współczesne zjawiska i teorie, Wydawnictwo Naukowe Scholar, Warszawa.

Persson T., Tabellini G. [2000], Political Economics. Explaining Economic Policy, MIT Press, Cambridge-London.

Rosset E. [1983], Doktryna ludności optymalnej w rozwoju historycznym, PWE, Warszawa.

Schumpeter J.A. [1954], The Crisis of the Tax State, Macmillan, London-New York.

Slemrod J. [1990], Optimal Taxation and Optimal Tax Systems, „Journal of Economic Perspectives", nr 1, http://dx.doi.org/10.1257/jep.4.1.157. DOI: https://doi.org/10.1257/jep.4.1.157

Teoria przejścia demograficznego [1990], red. M. Okólski, PWE, Warszawa.

Tresch R.W. [2002], Public Finance. A Normative Theory, Academic Press, Amsterdam.

Wagner A. [1958], Three Extracts on Public Finance [w:] Classics in the Theory of Public Finance, Macmillan, London-New York.

Downloads

Published

24-11-2015

Issue

Section

Articles

How to Cite

Walasik, A. (2015). Fiscal Demography – A Demographically Optimal Tax System. Krakow Review of Economics and Management Zeszyty Naukowe Uniwersytetu Ekonomicznego W Krakowie, 8(932), 141-152. https://doi.org/10.15678/ZNUEK.2014.0932.0810