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Polityka fiskalna jest tematem licznych badań i dyskusji, których znaczenie wzrosło w następstwie kryzysu finansowo-gospodarczego, który wybuchł na początku XXI wieku. Wśród zagadnień, które w ostatnich latach stanowią przedmiot szczególnego zainteresowania, znajduje się rozpoznanie efektów polityki fiskalnej wynikających z zastosowania jej instrumentów.
W książce podjęto próbę ustalenia efektów polityki fiskalnej w Polsce. Efekty te odniesiono do wydatków rządowych oraz podatków netto i przedstawiono je za pomocą mnożników fiskalnych. Badanie empiryczne uzupełniono przeglądem literatury, w którym zaprezentowano najważniejsze determinanty mnożników fiskalnych, a także wybrane wyniki analiz oddziaływania instrumentów polityki fiskalnej na koniunkturę.
Publikacja jest skierowana do pracowników naukowych, studentów kierunków ekonomicznych, praktyków gospodarczych oraz przedstawicieli administracji publicznej zainteresowanych zagadnieniami z zakresu ekonomii i finansów publicznych.
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