PL EN


2010 | 37 | 1(430) | 8-14
Article title

CHILD TAX CREDIT - THE EFFECTS AND A PROPOSITION FOR CHANGES (Ulga podatkowa z tytułu wychowywania dzieci - efekty i propozycja zmian)

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Selected contents from this journal
Title variants
Languages of publication
PL
Abstracts
EN
The low employment rate and a wide range of a material poverty among families with children are serious economic problems in Poland. Introducing the 2007 tax child credit significantly increased a value of social transfers allocated to families with children. However it did not help to resolve any out of the three social policy objectives postulated by Blundell. The main drawback of the tax credit is allocating of benefits to relatively reach families. A modification of the tax credit is presented in a paper. A new tax credit is similar to employment contingent transfers and it provides benefits to families at risk of poverty at the expense of loss of income by families. Income situation of poor working families will improve and financial incentives for parents will increase as results of suggested change.
Year
Volume
37
Issue
Pages
8-14
Physical description
Document type
ARTICLE
Contributors
  • Leszek Morawski, Uniwersytet Warszawski, Wydział Nauk Ekonomicznych. ul. Dluga 44/50, 00-241Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
10PLAAAA085425
YADDA identifier
bwmeta1.element.4d59791e-8bdb-3c83-9e8f-732d0bf71aae
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