IDEAS home Printed from https://ideas.repec.org/a/vrs/jmbace/v24y2016i2p107-122n6.html
   My bibliography  Save this article

Tax System in Poland – Progressive or Regressive?

Author

Listed:
  • Tomkiewicz Jacek

    (Kozminski University, TIGER, Jagiellońska 59 St., 03-301 Warsaw)

Abstract

Purpose: To analyse the impact of the Polish fiscal regime on the general revenue of the country, and specifically to establish whether the cumulative tax burden borne by Polish households is progressive or regressive.

Suggested Citation

  • Tomkiewicz Jacek, 2016. "Tax System in Poland – Progressive or Regressive?," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 24(2), pages 107-122, June.
  • Handle: RePEc:vrs:jmbace:v:24:y:2016:i:2:p:107-122:n:6
    DOI: 10.7206/jmba.ce.2450-7814.172
    as

    Download full text from publisher

    File URL: https://doi.org/10.7206/jmba.ce.2450-7814.172
    Download Restriction: no

    File URL: https://libkey.io/10.7206/jmba.ce.2450-7814.172?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. N. Gregory Mankiw, 2013. "Defending the One Percent," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 21-34, Summer.
    2. Facundo Alvaredo & Anthony Atkinson & Thomas Piketty & Emmanuel Saez, 2013. "The Top 1% in International and Historical Perspective," Post-Print halshs-00847231, HAL.
    3. Facundo Alvaredo & Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2013. "The Top 1 Percent in International and Historical Perspective," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 3-20, Summer.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Stefan Bach, 2014. ""Reichensteuer"-Diskussion: Hintergrund und Perspektiven," DIW Roundup: Politik im Fokus 16, DIW Berlin, German Institute for Economic Research.
    2. Bjorn Bartling & Alexander Cappelen & Mathias Ekström & Erik Ø. Sørensen & Bertil Tungodden, 2018. "Fairness in Winner-Take-All Markets," Working Papers 2018-031, Human Capital and Economic Opportunity Working Group.
    3. Lars Osberg, 2014. "What’s So Bad About More Inequality?," Working Papers daleconwp2014-01, Dalhousie University, Department of Economics.
    4. Mau, Vladimir & Ulyukaev, Alexey, 2015. "Global crisis and challenges for Russian economic development," Russian Journal of Economics, Elsevier, vol. 1(1), pages 4-29.
    5. Damián Vergara, 2022. "Do policies and institutions matter for pre-tax income inequality? Cross-country evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 30-52, February.
    6. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516.
    7. Mau, Vladimir & Ulyukaev, Sergey, 2015. "Global Crisis and the Economic Policy Challenges of Modern Russia," Published Papers dok23, Russian Presidential Academy of National Economy and Public Administration.
    8. Mau, Vladimir, 2016. "Anti-crisis measures or structural reforms: Russian economic policy in 2015," Russian Journal of Economics, Elsevier, vol. 2(1), pages 1-22.
    9. Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.
    10. Vladimir Mau & Sergey Ulyukaev, 2015. "Глобальный Кризис и Вызовы Экономической Политики Современной России (Global Crisis and the Economic Policy Challenges of Modern Russia)," Working Papers 126, Gaidar Institute for Economic Policy, revised 2015.
    11. Riccardo De Bonis, 2016. "What Piketty said in Capital in the Twenty-first Century and how economists reacted," Mo.Fi.R. Working Papers 130, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences.
    12. Ghosh, sudeshna, 2017. "Education Attainment Forecasting and Economic Inequality United States," MPRA Paper 89712, University Library of Munich, Germany.
    13. Estrada, Fernando, 2015. "Antinomies de Le Capital au XXIe siècle [Antinomies of Capital in the 21st Century]," MPRA Paper 61126, University Library of Munich, Germany.
    14. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    15. Pirmin Fessler & Martin Schürz, 2018. "Private Wealth Across European Countries: The Role of Income, Inheritance and the Welfare State," Journal of Human Development and Capabilities, Taylor & Francis Journals, vol. 19(4), pages 521-549, October.
    16. Foster, John & Bell, William Paul & Wild, Phillip & Sharma, Deepak & Sandu, Suwin & Froome, Craig & Wagner, Liam & Misra, Suchi & Bagia, Ravindra, 2013. "Analysis of institutional adaptability to redress electricity infrastructure vulnerability due to climate change," MPRA Paper 47787, University Library of Munich, Germany.
    17. Anna & Leonardo Weller, 2018. "Was Cold War A Constraint To Income Inequality?," Anais do XLIV Encontro Nacional de Economia [Proceedings of the 44th Brazilian Economics Meeting] 94, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    18. Vincenzo Carrieri & Francesco Principe & Michele Raitano, 2018. "What makes you ‘super-rich’? New evidence from an analysis of football players’ wages," Oxford Economic Papers, Oxford University Press, vol. 70(4), pages 950-973.
    19. Rolf Aaberge & Anthony B. Atkinson & Sebastian Königs, 2018. "From classes to copulas: wages, capital, and top incomes," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(2), pages 295-320, June.
    20. Patrizio Pagano & Massimo Sbracia, 2014. "The secular stagnation hypothesis: a review of the debate and some insights," Questioni di Economia e Finanza (Occasional Papers) 231, Bank of Italy, Economic Research and International Relations Area.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:jmbace:v:24:y:2016:i:2:p:107-122:n:6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.