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Tax System in Poland – Progressive or Regressive?

Author

Listed:
  • Tomkiewicz Jacek

    (Kozminski University, TIGER, Jagiellońska 59 St., 03-301 Warsaw)

Abstract

Purpose: To analyse the impact of the Polish fiscal regime on the general revenue of the country, and specifically to establish whether the cumulative tax burden borne by Polish households is progressive or regressive.

Suggested Citation

  • Tomkiewicz Jacek, 2016. "Tax System in Poland – Progressive or Regressive?," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 24(2), pages 107-122, June.
    • Handle: RePEc:vrs:jmbace:v:24:y:2016:i:2:p:107-122:n:6
    DOI: 10.7206/jmba.ce.2450-7814.172
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    References listed on IDEAS

    as
    1. Facundo Alvaredo & Anthony Atkinson & Thomas Piketty & Emmanuel Saez, 2013. "The Top 1% in International and Historical Perspective," Post-Print halshs-00847231, HAL.
    2. N. Gregory Mankiw, 2013. "Defending the One Percent," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 21-34, Summer.
    3. repec:hal:pseose:halshs-00847231 is not listed on IDEAS
    4. Facundo Alvaredo & Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2013. "The Top 1 Percent in International and Historical Perspective," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 3-20, Summer.
    Full references (including those not matched with items on IDEAS)

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