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193 results on '"Lipiec J"'

21. Trends in income taxation: are taxes converging in Central and Eastern European countries?

Author

Bernardelli Michał, Felis Paweł, Jamroży Marcin, Lipiec Jacek, Malinowska-Misiąg Elżbieta, Szlęzak-Matusewicz Joanna, and Otczyk Grzegorz

Subjects
income tax, tax competition, tax convergence, h2, o52, o57, Business, HF5001-6182
Abstract

The paper examines the convergence of tax systems in Central and Eastern European countries (CEECs) over the period 1995–2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones. We have identified the factors that influence the taxation system and trends in income taxation in the CEECs by adapting the hidden Markov model approach. We find that many CEECs have reduced income taxation in the analysis period, mainly by lowering tax rates. Corporate income taxes have also decreased in many CEECs in the same period; however, the reverse has been observed too. Both convergence and divergence have been identified among the CEECs over the period considered. The speed of these processes based on the used variables varied depending on both exogenous and endogenous factors. These factors have been diagnosed as being specific to the periods of tax reforms, i.e., before and after accession to the European Union (EU) and the global financial crisis.

Published
2023
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45. Spatial distribution of soil strength and water content as related to tractor traffic in a sloping vineyard

Author

CAVALLO Eugenio, FERRERO Aldo and LIPIEC J., USOWICZ B.

Subjects
soil compaction, slope, tractors, vineyard
Abstract

Alterations in soil structure due to compaction influence strength and water status, which in turn affect root and shoot growth and consequently crop production and environmental quality (e.g. Hakansson and Lipiec, 2000; Horn and Fleige, 2000 ). Morevover, these alterations affect transmission parameters (Ferrera and Lipiec, 2000) and tillage implement draught. Soil in vineyard is subject to frequent tractor traffic associated with tillage and chemical operations. Usually ruts produced by wheeled or crawler tractors in vineyards have permanent location near the vine rows and affect soil conditions within the root zone (Van Dijck and van Asch, 2002). In sloping vineyard with the direction of the traffic across the slope ground contact pressure beneath a running gear can be greater in lower than upper portions of the slope owing to tilt of the tractor. The extent and depth of the resulting compaction on spatial distribution of soil strength and other characteristics are dependent on whether soil is under grass or cultivated due to different internai strength and susceptibility to compaction. Useful tools in quantifying compaction effects are geostatistical techniques. The aim of this study was to determine the effects of tractor traffic across the slope on spatial distribution of soil bulk density, penetration resistance and water content under grassed and cultivated vineyard.

Published
2003

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