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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.
EN
In the paper, the impulsive buying phenomenon taking place in big selfservice shops is described. By means of the Multiproduct Monopoly Model that can be applied to the super- and hypermarkets, formal grounds are shown for reduction in prices of basic products below the profitmaximizing level, as a way to induce a growth in demand for other goods in a complementary way linked with the former. In the conclusions, the popular perception is shaken according to which the hypermarkets' activities are aimed at ruining the small local shops. Also, certain effective promotional policies of hypermarkets are suggested.
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