PL EN


2016 | 8 | 166-185
Article title

Opodatkowanie dochodów z pracy w państwach OECD – studium porównawcze

Content
Title variants
EN
Taxation of wage income in OECD countries – a comparative analysis
Languages of publication
PL
Abstracts
EN
The article contains a comparative analysis of tax wedge levels in OECD countries – in av-erage terms and for different household types. Its main purpose is to identify major trends in the wages taxation in OECD, with special regard to Personal Income Tax. The analysis is carried in the context of two non-fiscal function of taxation – the stimulating and the redistributive one. The level of the tax wedge in OECD countries is significant. That may be harmful to the economy. However, the level can be perceived as the price of the extensive social protection. PIT constitutes a significant part of the tax wedge, although its role is diversified among OECD. What’s more, PIT and social security contributions, which co-exist in the tax wedge, have an alternative and supplementary character. Personal Income Tax determines the progressive struc-ture of the tax wedge, as well as it contributes to the realisation of pro-family purposes.
Year
Issue
8
Pages
166-185
Physical description
Dates
published
2016-12-18
Contributors
  • Katedra Finansów Publicznych, Wydział Ekonomiczny, Uniwersytet Marii Curie-Skłodowskiej w Lublinie
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-7eb762d0-c7c1-48e4-bbb1-cee6c0a28c4e
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