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The Higher Education Competition in Poland and the Quality of Teaching and Research
Universities compete for candidates for studies. This phenomenon should be particularly evident in the case of popular mass study programs like economics or law. The choice of a university and the study programs is affected by the level of perceived quality of education and the tuition paid. Therefore using measures of competition similar to the law of universal gravitation we measure the competition pressure exercised on each study program by other programs. Subsequently we assess whether there is interdependence between quality of education and research, taking into account the intensity of competition between studies offered by different universities in Poland. The quality of education is...
Modeling Fiscal Policy in the European Union
The book considers optimal fiscal policy in the short and long run for an internationally integrating economy when public borrowing is constrained, and comes up with conclusions that shed new light on the fiscal reforms now being adopted in the European Union.
The Impact of Funding on the Quality of Public Higher Education in Poland
This article addresses the issue of public higher education institutions funding and its relation to the quality of teaching and academic research in Poland. In order to check whether the acquisition of more financial resources is positively correlated with quality, the paper takes financial data from university reports and juxtaposes them with, 1) their evaluation scores of universities given to them by the Polish Accreditation Committee, 2) research category grades given to Polish universities by the Polish Committee for Evaluation of Scientific Units, and 3) the individual positions of universities in world quality rankings. The paper applies also the Data Envelopment Analysis' scores and...
Official Bulletin
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Optimal Fiscal Policy in an Open Economy with Capital Income Shifting and Consumer Cross-Border Purchases
The traditional theory of international tax competition for production factors or any of its expansions give neither a satisfactory explanation of the problem that would find confirmation in empirical data nor normative solutions for the shape of the optimal tax system. It seems that such a theory requires consideration of tax avoidance, the complexity of tax systems and fiscal solvency hypothesis. The paper presents a fiscal policy model integrating all the three concepts within the traditional framework of tax competition. Especially we take into account: taxation of consumption, possibility of capital income shifting and - untaxed in the destination country - foreign goods purchases. We c...
Official Bulletin
None
Anti-Avoidance Regulatory Policy for International Transfer Pricing and Excess Debt Financing
Multinational companies can use transfer pricing and thin capitalization (excess debt financing) to reduce the amount of taxes paid in each jurisdiction. Governments try to counteract these anti-avoidance strategies by using tax policy rules. Since the means reducing the both types of activities are different, the question is whether they should fight these phenomena to the same extent or maybe they should concentrate only on the one of them. The last policy could be appropriate if one of the strategies has strong impact on the second. Using the simple economic model one can show that these two phenomena may coexist, especially when there are large differences in taxation between countries. It means that an effective anti-avoidance tax policy should use both types of law constraints. However, due to the higher requirements for transfer pricing vehicle the limitation of excessive debt use can be more effective than the restriction imposed on misuse of transfer pricing.
