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Regulacyjna skala ekwiwalentności dla gospodarstw domowych w Polsce w latach 2006–2014

Author

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  • Leszek Morawski

Abstract

Celem pracy jest analiza wpływu zmian w przepisach podatkowo-świadczeniowych wprowadzonych w Polsce w latach 2006–2014 na zróżnicowanie opodatkowania pracy ze względu na typ rodziny. Za pomocą symulacji wartości regulacyjnej skali ekwiwalentności wykazano, że zmiany podatkowo-świadczeniowe z lat 2006–2014 były najkorzystniejsze dla osób z rodzin wielodzietnych mających nisko płatną pracę. Pokazano m.in., że spadek przeciętnego opodatkowania z pracy w rodzinach „2+3” o niskich dochodach z pracy wyniósł prawie 13 p.p., a wartość regulacyjnej skali ekwiwalentności dla takich rodzin wzrosła z 1,28 do 1,40. Obliczone wartości skali są zauważalnie niższe od wartości skali OECD. W dyskusji wyników zwrócono uwagę na wpływ analizowanych zmian na wzrost progresywności systemu podatkowo-świadczeniowego i zróżnicowania opodatkowania pracy w zależności od liczby dzieci.

Suggested Citation

  • Leszek Morawski, 2016. "Regulacyjna skala ekwiwalentności dla gospodarstw domowych w Polsce w latach 2006–2014," Gospodarka Narodowa, Warsaw School of Economics, issue 5, pages 71-89.
  • Handle: RePEc:sgh:gosnar:y:2016:i:5:p:71-89
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    References listed on IDEAS

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    More about this item

    Keywords

    regulacyjna skala ekwiwalentności; opodatkowanie pracy; mikrosymulacje; dochód do dyspozycji; gospodarstwa domowe;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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