EconStor >
Institute for Fiscal Studies (IFS), London >
IFS Working Papers, Institute for Fiscal Studies (IFS) >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/47518
  

Full metadata record

DC FieldValueLanguage
dc.contributor.authorMorawski, Leszeken_US
dc.contributor.authorMyck, Michałen_US
dc.date.accessioned2010-02-23en_US
dc.date.accessioned2011-07-04T09:19:52Z-
dc.date.available2011-07-04T09:19:52Z-
dc.date.issued2008en_US
dc.identifier.urihttp://hdl.handle.net/10419/47518-
dc.description.abstractIn 2007 and 2008 Polish governments introduced a series of reforms which led to a substantial reduction in the tax 'wedge' (in Polish: 'klin') on labour. The mean ATR on total labour cost was reduced from 41.6% to 34.0%. We show that when considered together the package of introduced reforms brought much greater reductions in the tax burden compared to a widely discussed 15% 'flat tax'. In the analysis we show the effects of the reforms both for the employed and for the non-employed populations. The latter analysis is done in such a way as to account for the entire (simulated) distribution of wages of the non-employed and shows interesting differences between the effects of reforms on employed and non-employed individuals. We argue that to fully appreciate the effect of reductions in labour taxation it is important to bear in mind that one of the reasons for introducing them is to make employment more likely for those who currently do not work. Given the extent of the reductions in the 'klin' it is somewhat surprising that so far so little attention has been given to the recent Polish reforms.en_US
dc.language.isoengen_US
dc.publisherInstitute for Fiscal Studies (IFS) Londonen_US
dc.relation.ispartofseriesIFS working papers 08,12en_US
dc.subject.jelH24en_US
dc.subject.jelJ21en_US
dc.subject.jelJ31en_US
dc.subject.ddc330en_US
dc.subject.keywordwork incentivesen_US
dc.subject.keywordtax wedgeen_US
dc.subject.keywordlabour costsen_US
dc.subject.keywordemploymenten_US
dc.subject.stwArbeitskostenen_US
dc.subject.stwSteuerreformen_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwFlat Taxen_US
dc.subject.stwBeschäftigungen_US
dc.subject.stwArbeitslosigkeiten_US
dc.subject.stwArbeitsmarktpolitiken_US
dc.subject.stwPolenen_US
dc.titleKlin-ing up: Effects of Polish tax reforms on those in and on those outen_US
dc.typeWorking Paperen_US
dc.identifier.ppn59502355Xen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:Publikationen von Forscherinnen und Forschern des DIW
IFS Working Papers, Institute for Fiscal Studies (IFS)

Files in This Item:
File Description SizeFormat
59502355X.pdf344.45 kBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.