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Who is burdened by taxes in Poland?

Author

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  • Jakub Sawulski

Abstract

The aim of the study is to find out differences in taxes paid by low earners in comparison to taxes paid by high earners. Our analysis leads to the conclusion that the Polish tax system is regressive: it imposes a greater burden on people with low incomes than on those with high incomes. This is neither in line with the rules of social policy nor with the trends in other countries.

Suggested Citation

  • Jakub Sawulski, 2019. "Who is burdened by taxes in Poland?," IBS Policy Papers 01/2019, Instytut Badan Strukturalnych.
    • Handle: RePEc:ibt:ppaper:pp012019
    as

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    File URL: http://ibs.org.pl//app/uploads/2019/03/IBS_Policy_Paper_01_2019_en.pdf
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    References listed on IDEAS

    as
    1. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2018. "Taxation trends in the European Union: 2018 edition," Taxation trends 2018, Directorate General Taxation and Customs Union, European Commission.
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    More about this item

    Keywords

    tax system; social policy; redistribution; income inequalities;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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