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WHAT PRICE THE LOSS OF PROGRESSIVITY IN TAXATION? EUROPE'S FAILURE AND ITS CONSEQUENCES (Jaka cene placimy za rezygnacje z podatku progresywnego? Blad Europey i jego skutki)

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Leaman J.

Problemy Polityki Społecznej. Studia i Dyskusje

2009

vol. 12

75-101

The article is dedicated to the erosion of the progressive tax system in the European Union countries and its negative social consequences, especially for newly transformed states. The study starts with presenting the process of approaching and retreating from progressive taxation. It discusses mutual relations between the tax system model and tax revenue. The author considers also, why the linear tax was introduced in some of the EU countries. The article concludes with recommendations to initiate works on common fiscal policy of the European Union and of the member states.

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1 Problemy Polityki Społecznej. Studia i Dyskusje

1 Leaman J.

1 2009

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WHAT PRICE THE LOSS OF PROGRESSIVITY IN TAXATION? EUROPE'S FAILURE AND ITS CONSEQUENCES (Jaka cene placimy za rezygnacje z podatku progresywnego? Blad Europey i jego skutki)