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THE TAX WEDGE IN POLAND COMPARED TO OTHER EUROPEAN UNION COUNTRIES (Klin podatkowy w Polsce na tle krajów Unii Europejskiej)

100%
Nadolny L.
Polityka Społeczna
|
2009
|
vol. 36
|
issue 5-6(422-423)
11-15
EN
The aim of this article is to present the tax wedge issue in Poland and other European Union countries. The first part of the article covers the theoretical basis of the influence of tax wedge on labor market. Then, there is an overview of the structure of tax wedge in Poland for average monthly gross wage in 2008. The last part consists of the comparison of tax wedges in Poland and other European Union countries. The results show that in Poland the size of tax wedge does not vary with wages as opposed to many other EU member countries.
2

ROVNÁ DAŇ A ZDANENIE PRÁCE – ČESKÁ A SLOVENSKÁ SKÚSENOSŤ

75%
Beblavý M., Prousková E.
Ekonomický časopis (Journal of Economics)
|
2010
|
vol. 58
|
issue 8
821 – 837
EN
The paper looks at implications of introduction of flat tax in Slovakia in 2004 and the Czech Republic in 2008 from the point of view of labour taxation. The overall level of the labour taxation decreased in both countries, but the distribution of gains was uneven between various income groups. Comparing the two countries after the reform, the absolute level of the labour taxation is higher for most income groups in Slovakia. After the reform, the upper income brackets had an even bigger advantage in the overall labour taxation compared to the middle class. At the same time, neutrality of labour taxation vis-à-vis various legal forms of employment did not improve. On the contrary, differences in tax wedge at the same income level depending on the legal form of payment (employment, self-employment, limited liability of company owned by 1 person) have increased.
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