PL EN


2008 | 35 | 8(413) | 8-13
Article title

Impact of Selected Tax and Social Security Reforms on Household Income in Poland

Authors
Selected contents from this journal
Title variants
Languages of publication
PL
Abstracts
EN
Two major tax and benefits reforms were implemented in 2007 in Poland. In the first one a rate of disability contribution for social insurance was lowered form 6.5% to 4.5% while a tax child credit in an amount of 1145 PLN was introduced in the second one. A paper compares implementation costs for these and some other potential tax and social security reforms as well as presents some distributional consequences of the reforms. Potential reforms include: flat-tax reform with a 18% tax rate, two tier personal income tax system with 18% and 32% rates, rising an amount of revenue costs for a permanent employment. The results obtained by using a tax-benefit microsimulation model SIMPL showed that the rising a revenue costs for a permanent employment would have been the most efficient reform in terms of lowering the at-risk of poverty rate. It is shown that introduction of a child tax credit of 1145 PLN in 2007 was not an effective anti-poverty policy.
Year
Volume
35
Issue
Pages
8-13
Physical description
Document type
ARTICLE
Contributors
author
  • L. Morawski, Uniwersytet Warszawski, ul. Krakowskie Przedmiescie 26/28, 00-927 Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
08PLAAAA05139758
YADDA identifier
bwmeta1.element.3e926389-5e89-37c5-b6f8-c6591c9d3afa
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