PL EN


2016 | 14 (20) | 75-88
Article title

Podatek dochodowy w kontekście rodziny

Authors
Content
Title variants
EN
The income tax in the context of the family
Languages of publication
PL EN
Abstracts
EN
The demographic problem, which consists not only in unfavourable changes in the population structure in terms of age, but also in the declining fertility rate, currently affects numerous countries, including Poland. As has been observed since 1992, the fertility rate in Poland has not guaranteed the simple replacement of generations. In the context of demographic threats it is crucial to implement the appropriate pro-family policy. Financial issues are pointed out as one of the main reasons for a low or negative population growth rate. The paper focuses on the analysis of the tax system in the context of helping families. The main purpose of the article is an overview of pro-family solutions-oriented income tax and the assessment of the fairness of the Polish income-tax system between groups of taxpayers extracted due to the family type. In comparisons between the different types of families drew attention to the aspect of the fairness, as well as the validity of the application of the equivalence scale.
Year
Issue
Pages
75-88
Physical description
Contributors
author
References
  • Blangiardo G.C., Vernizzi A., 2013, Demographic trends and personal income tax in Italy in the context of raising children, Śląski Przegląd Statystyczny, nr 11 (17), s. 49–67.
  • Ebert U., 2010, The decomposition of inequality reconsidered: Weakly decomposable measures, Mathematical Social Science, vol. 60, no. 2, s. 94–103.
  • Kakwani N.C., Lambert P.J., 1998, On measuring inequity in taxation: A new approach, European Journal of Political Economy, vol. 14, no. 2, s. 369–380.
  • Mazurek E., 2014, The income tax progression depending on social insurance contributions in Poland, 17th AMSE Conference, DOI: 10,1561/amse.2014,17,21.
  • Monti M.G., Mussini M., Vernizzi A., 2010, The decomposition of the Atkinson-Plotnick-Kakwani re-ranking measure, Statistica Applicata – Italian Journal of Applied Statistics, vol. 22, no. 2, s. 135–156.
  • Monti M.G., Pellegrino S., Vernizzi A., 2015, On measuring inequity in taxation among groups of income units, Review of Income and Wealth, vol. 61, no. 1, s. 43–58.
  • Pellegrino S., Vernizzi A., 2013, On measuring violations of the progressive principle in income tax systems, Empirical Economics, vol. 45, s. 239–245.
  • Urban I., Lambert P.J., 2008, Redistribution, Horizontal Inequity and Re-Ranking: How to Measure Them Properly, Public Finance Review, vol. 36, no. 5, s. 563–87.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-68c9d451-62ae-4051-8f7d-4e0a9f0adc13
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