Godziwe nierówności dochodowe a opodatkowanie wynagrodzeń
Fair income inequalities and payroll taxation

Summary/Abstract: The subject of a discussion is the theoretically justified taxation of remuneration for work. Thebasic theory determining the amount of remuneration is the theory of human capital of employees.As a result of the research, it was shown that the fair remuneration is a percentage of the value of theemployee’s human capital. This percentage is a measure of the spontaneous natural loss of humancapital and is related to the size of a constant p = 0.08 [1/year]. Fairness of wages is an economiccategory, and means that two workers receiving fair wages can result in two of their descendants totheir level of human capital. From these dependencies the conclusion is formulated that fair remunerationshould not be reduced by direct tax, because the conditions of economic equilibrium willnot be maintained. Therefore, the aim of this study is to present a proposal for the construction ofa remuneration tax model.

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