1,628 research outputs found

    Julia's prayer. Chapter 19, Voting - a treasured right

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    Walter J. Gajewski, World War II veteran and City Clerk from 1950 to 1979, talks about elections in Hamtramck in which 80% of the registered voters went to the polls

    Is Hondius or Schultz the Author of the Portrait Study of Karol Ferdynand Vasa?

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    Standing face to face with a civil war and a danger of destabilisation of the country, King Jan Kazimierz decided that a change in his official iconography was so important that almost immediately after succeeding to the throne (1648) he reorganised his artistic court. In 1649 the outstanding portrait painter Daniel Schultz was employed and he was charged with the task of creating the image of the monarch that would be suitable for the requirements of the new authorities' propaganda and at the same time would meet the society's expectations. (It was for the same reasons that the great Roman sculptor Francesco Rossi was brought to Poland in 1651.) Of the former group of artists among others Willem Hondius was kept – as it turns out not a very able draughtsman, but a good copper engraver, who proved useful in his earlier works for the royal court, and now was indispensable for putting into effect Jan Kazimierz's propaganda aims. Analysing the portrait study of the King's brother, Karol Ferdynand Vasa (1650) from the collection of the National Museum in Gdańsk (Fig. 1), Gajewski finds in it both new principles of the art of portrait introduced into the official image by Daniel Schultz, and the artistic qualities characteristic of Schultz's painting (Fig. 2, 3). Gajewski challenges the proposition put forward in the literature of the subject saying that it is Hondius who is the author of the portrait study of Karol Ferdynand, and he claims that the author of the study is Schultz. He also thinks that the study is Schultz's drawing for the graphic portrait of Karol Ferdynand Vasa that was not used. The portrait was made (1650) by Hondius after another pattern by Daniel Schultz (Fig. 4)

    Czy konstrukcja ugody pomiędzy podatnikiem a organem podatkowym w amerykańskim prawie podatkowym może być inspiracją do zmian w ordynacji podatkowej?

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    DOMINIK GAJEWSKI – doktor habilitowany nauk prawnych, współpracownik Katedry Prawa Finansowego i Administracyjnego Przedsiębiorstw Szkoły Głównej Handlowej, członek Rady Konsultacyjnej Prawa Podatkowego przy Ministrze Finansów738

    Doświadczenia z reform fiskalnych w okresie tworzenia Unii Gospodarczej i Walutowej

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    The author analyzes the experience of fiscal reforms carried out in the European Union after the adoption of the Maastricht Treaty in 1992. The treaty provides for what are called convergence criteria for countries aspiring to join the eurozone. After the treaty was signed a period of fiscal adjustments began in Europe. In the following years, individual countries pursued different strategies and attained different results in the process. The article aspires to be a source of information for those seeking to develop an optimal reform strategy for Poland—now that the Polish government has clearly stated that Poland should become part of the euro zone in the future. Using statistical data, Gajewski discusses how the convergence criteria adopted in the Maastricht Treaty (reference values for the deficit and public debt) influence fiscal policy in terms of the effectiveness of the strategy for adjusting government revenue and expenditure. It turns out that the fiscal convergence criterion could increase the pro-cyclical aspect of fiscal policy in the period directly preceding the launch of the third stage of the Economic and Monetary Union and in the first few years of the system’s functioning, Gajewski says. His research confirms earlier findings that effectively bringing down the deficit below the reference level requires focusing one’s efforts on the expenditure rather than revenue side of the budget. This may be because limiting expenditure calls for more comprehensive reforms covering structural changes and increased effectiveness of available resources. According to Gajewski, countries that have met the fiscal criterion by limiting expenditure generally took longer to meet this criterion and had a higher budget balance on average, during the period of the eurozone’s functioning, than countries that focused their strategies on the revenue side of the budget and stopgap measures. The author concludesthat the adopted strategy for public finance consolidation had far-reaching consequences for the competitiveness of individual countries and may have been one of the main causes behind the crisis, which hit the eurozone in 2008

    Nierównowaga finansów publicznych w krajach Unii Europejskiej

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    The article aims to estimate the current level of public finance sustainability in the European Union, taking into account the starting fiscal position, the possibility of withdrawing fiscal impulses, the future costs of population aging, and possible financial market responses. The author achieves this objective by using an indicator method similar to that used by the European Commission. However, this method has been modified by diversifying projected GDP growth rates and public debt interest rates, Gajewski says. The assumption is that the interest rate may vary depending on the response of financial markets to the debt-to-GDP ratio. The author demonstrates that almost all EU countries have lost their medium- and long-term fiscal sustainability. Greece and Ireland appear to be the worst off among the analyzed countries, Gajewski says. Both these economies suffer from a high structural budget deficit and potentially high costs of population aging. Most other countries will also be forced to make strong fiscal adjustments to achieve primary surpluses far exceeding those in the period before the financial crisis. The calculations also show that Sweden, Estonia and Bulgaria boast the highest levels of public finance sustainability in the European Union, the author concludes

    The Economic Effects of Regional Policy

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    The author analyses the relationship between regional disparities and economic efficiency. He also examines the efficiency of regional policy tools in the context of regional disproportions and economic efficiency. In the first part of the paper, the author discusses the main areas of controversy concerned with the regional distribution of business activity and its influence on economic growth. Then, using a graphic model to present the theory of endogenous growth and the New Economic Geography-and additionally considering social capital-Gajewski analyzes the economic effects of interregional transfers, subsidies for enterprises, investment in transport infrastructure and innovation policy. The author concludes that regional policy measures designed to support the regional diffusion of innovation and reduce its costs are the most effective instrument of regional policy, from the perspective of economic efficiency and the need to level out regional differences. Subsidies to enterprises seem to be the least beneficial, if not harmful, regional policy tool, Gajewski says. His research findings indicate that the use of various other regional policy instruments leads to an “equity-efficiency tradeoff,” or a conflict between economic and social objectives

    Public Finance Sustainability in European Union Countries

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    The article aims to estimate the current level of public finance sustainability in the European Union, taking into account the starting fiscal position, the possibility of withdrawing fiscal impulses, the future costs of population aging, and possible financial market responses. The author achieves this objective by using an indicator method similar to that used by the European Commission. However, this method has been modified by diversifying projected GDP growth rates and public debt interest rates, Gajewski says. The assumption is that the interest rate may vary depending on the response of financial markets to the debt-to-GDP ratio. The author demonstrates that almost all EU countries have lost their medium- and long-term fiscal sustainability. Greece and Ireland appear to be the worst off among the analyzed countries, Gajewski says. Both these economies suffer from a high structural budget deficit and potentially high costs of population aging. Most other countries will also be forced to make strong fiscal adjustments to achieve primary surpluses far exceeding those in the period before the financial crisis. The calculations also show that Sweden, Estonia and Bulgaria boast the highest levels of public finance sustainability in the European Union, the author concludes

    Ekonomiczne efekty polityki regionalnej

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    The author analyses the relationship between regional disparities and economic efficiency. He also examines the efficiency of regional policy tools in the context of regional disproportions and economic efficiency. In the first part of the paper, the author discusses the main areas of controversy concerned with the regional distribution of business activity and its influence on economic growth. Then, using a graphic model to present the theory of endogenous growth and the New Economic Geography—and additionally considering social capital—Gajewski analyzes the economic effects of interregional transfers, subsidies for enterprises, investment in transport infrastructure and innovation policy. The author concludes that regional policy measures designed to support the regional diffusion of innovation and reduce its costs are the most effective instrument of regional policy, from the perspective of economic efficiency and the need to level out regional differences. Subsidies to enterprises seem to be the least beneficial, if not harmful, regional policy tool, Gajewski says. His research findings indicate that the use of various other regional policy instruments leads to an “equity-efficiency tradeoff,” or a conflict between economic and social objectives

    The Fiscal Reform Experience of the Early Days of the Economic and Monetary Union

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    The author analyzes the experience of fiscal reforms carried out in the European Union after the adoption of the Maastricht Treaty in 1992. The treaty provides for what are called convergence criteria for countries aspiring to join the eurozone. After the treaty was signed a period of fiscal adjustments began in Europe. In the following years, individual countries pursued different strategies and attained different results in the process. The article aspires to be a source of information for those seeking to develop an optimal reform strategy for Poland-now that the Polish government has clearly stated that Poland should become part of the euro zone in the future. Using statistical data, Gajewski discusses how the convergence criteria adopted in the Maastricht Treaty (reference values for the deficit and public debt) influence fiscal policy in terms of the effectiveness of the strategy for adjusting government revenue and expenditure. It turns out that the fiscal convergence criterion could increase the pro-cyclical aspect of fiscal policy in the period directly preceding the launch of the third stage of the Economic and Monetary Union and in the first few years of the system’s functioning, Gajewski says. His research confirms earlier findings that effectively bringing down the deficit below the reference level requires focusing one’s efforts on the expenditure rather than revenue side of the budget. This may be because limiting expenditure calls for more comprehensive reforms covering structural changes and increased effectiveness of available resources. According to Gajewski, countries that have met the fiscal criterion by limiting expenditure generally took longer to meet this criterion and had a higher budget balance on average, during the period of the eurozone’s functioning, than countries that focused their strategies on the revenue side of the budget and stopgap measures. The author concludesthat the adopted strategy for public finance consolidation had far-reaching consequences for the competitiveness of individual countries and may have been one of the main causes behind the crisis, which hit the eurozone in 2008

    Regionalne zróżnicowanie efektów impulsu polityki pieniężnej w Polsce

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    The article looks at the problem of regional differences in monetary policy in Poland. The author seeks to identify key differences in the effects of monetary policy between the country’s eastern and western macroregions. The empirical exercise uses the standard vector autoregressive model with exogenous variables (VARX), expanded to include variables describing economic activity in the two macroregions. The results point to varying responses to a monetary shock – chiefly diverse adjustments following the shock as well as different reactions to monetary policy impulses, the author argues. While in the western macroregion a tighter monetary policy triggers a strong reaction on the part of industrial production, Gajewski says, the eastern macroregion is mostly affected via the labor market
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