In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer's decision making process under assumption that in the economy there exist two...

Die hohe Mobilität der Bevölkerung trägt zur Teilhabe am Arbeitsmarkt und am gesellschaftlichen Leben bei. Dabei ist der Mobilitätsbedarf stark von der Lebenssituation abhängig; so haben Studenten und Erwerbstätige die höchste Verkehrsnachfrage. Anders als in früheren Jahrzehnten wächst...

Our paper assesses the accuracy of individuals ́tax perceptions. Based on personal interviews, we aim to find out how tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by interacting multiple tax rates, applied to one or more tax...

Creation of optimal tax and budget systems is one of the Difficult problems of economic science. One of the most important areas of tax reform is to develop a tax code in the aspect of optimal tax gravity. The new tax code - a step to improvement, since a number of reduced taxes and simplified...

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other countries in the area to attract FDI flows. In addition to...

This paper analyzes the cost of long-term care (LTC) associated to individuals in dependence situation. The economic cost of care per unit of service is linked to the expected time of needed care and the intensity of required services. We have estimated the expected lifetime cost of LTC in...

We analyze the effect of introducing a minimum mandatory health insurance plan in a segmented market in which high risks are affiliated to the public insurer and low risks to the private ones (market segmentation is endogenously obtained in our model). We assume both types of insurers must...

The share of privately paid medical care is steadily increasing. Polish patients pay immediately for single services and may also privately conclude the contracts for medical insurance or subscription (steady access to complex private medical care). The aim of this paper is to draw the reader's...

The article deals with the issue of health care, focusing on expenditure allocated to it. The first part of the article reviews some selected European Union countries, analyzing their expenditure on their health care sectors. The second part brings an analysis of expenditure on health care in...

European governments are increasingly committed to road safety, due to the impact of road accidents in terms of economic loss and as a public health threat. In addition to regulation, providing better road infrastructure is an essential strategy to promote road safety. This paper investigates...