Search results for: capital gains

• Tax on dividend income and income from investments in equity instruments in selected European Union countries

  Open Research Data

  open access

  • P. Kasprzak

  The following data contains the information about the capital gains tax in selected EU countries. Capital gain is understood as an increase in the value of capital, e.g. as a result of an increase in the prices of securities held on the stock exchange, units of funds, exchange rate differences or other assets. This profit may be specified in nominal...

• Labour share and income inequalities in the European Union, taking into account the level of development of economies

  Publication

  • E. Soltis
  • M. Gawrycka
  • S. Anna
  • M. Kuc-Czarnecka

  - EQUILIBRIUM Quarterly Journal of Economics and Economic Policy - Year 2023

  esearch background: The relationship between labour share and income inequality is a complex and multifaceted problem. Despite ongoing discussions among economists, there is still no consensus on the direction of the relationship between labour share and income ine-quality. Purpose of the article: The article aims to assess the impact of labour share on income inequal-ity, which is measured in three ways: the Gini index...

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