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Population aging as a factor limiting the revenue potential of local government units. A case study of gminas in Poland1 Cover

Population aging as a factor limiting the revenue potential of local government units. A case study of gminas in Poland1

Open Access
|Feb 2025

Figures & Tables

Figure 1.

Aging ratio (percentage of people aged 65 years and more in the population) in Polish LGUs in 2011 (left panel) and 2021 (right panel). LGUs, local government units.
Aging ratio (percentage of people aged 65 years and more in the population) in Polish LGUs in 2011 (left panel) and 2021 (right panel). LGUs, local government units.

Figure 2.

Distribution of aging ratio (in%) in Polish LGUs in 2011 and 2021 by type of units. LGUs, local government units.
Distribution of aging ratio (in%) in Polish LGUs in 2011 and 2021 by type of units. LGUs, local government units.

Figure 3.

PIT per capita in Polish LGUs in 2011 (left panel) and 2021 (right panel). LGUs, local government units; PIT, personal income tax.
PIT per capita in Polish LGUs in 2011 (left panel) and 2021 (right panel). LGUs, local government units; PIT, personal income tax.

Figure 4.

Property tax per capita in Polish LGUs in 2011 (left panel) and 2021 (right panel). LGUs, local government units.
Property tax per capita in Polish LGUs in 2011 (left panel) and 2021 (right panel). LGUs, local government units.

Figure 5.

Distribution of PIT per capita in 2011 and 2021 by type of units. PIT, personal income tax.
Distribution of PIT per capita in 2011 and 2021 by type of units. PIT, personal income tax.

Figure 6.

Distribution of property tax per capita in 2011 and 2021 by type of units.
Distribution of property tax per capita in 2011 and 2021 by type of units.

Figure 7.

Perceptual maps in correspondence analysis between aging ratio, personal income per capita, and property tax per capita in rural, urban, and rural–urban units in Poland in 2011 and 2021.
Perceptual maps in correspondence analysis between aging ratio, personal income per capita, and property tax per capita in rural, urban, and rural–urban units in Poland in 2011 and 2021.

p-values in the chi-square test of independence between aging ratio, PIT per capita, and property tax per capita

Type of the taxAging ratio
20112021
City with county rightsRural/urban/rural–urbanCity with county rightsRural/urban/rural–urban
PIT per capita0.2110.0000.4370.000
Property tax per capita0.1070.0000.5240.009
DOI: https://doi.org/10.2478/ijme-2024-0036 | Journal eISSN: 2543-5361 | Journal ISSN: 2299-9701
Language: English
Page range: 146 - 157
Submitted on: Feb 27, 2024
Accepted on: Aug 26, 2024
Published on: Feb 18, 2025
Published by: Warsaw School of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year

© 2025 Marcin Szymkowiak, Dorota Wyszkowska, published by Warsaw School of Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.