Excise Tax Revenue on Spirits in Poland. An Attempt for Laffer Curve Theory Verification
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The excise tax policy with respect to the spirit industry in Poland, at the turn of the century, was very expansive with frequent tax rate rise. In the effect, we witnessed a total collapse of the revenue from excise tax accompanied by other negative economic and social phenomena deriving from fiscal consequences. Historic decision to lower the excise tax from 1st October, 2002 stopped those unfavorable tendencies and initiated ‘normalization’ within the trade. The study shows that it is recommended that a big caution in the ambitions of the government to raise excise tax, otherwise the resulting effects can be completely counterproductive. Polish experiences during the period 1995-2008 with the excise on spirits, undoubtedly, verify positively the Laffer Curve.
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