Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/47518 
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dc.contributor.authorMorawski, Leszeken
dc.contributor.authorMyck, Michałen
dc.date.accessioned2010-02-23-
dc.date.accessioned2011-07-04T09:19:52Z-
dc.date.available2011-07-04T09:19:52Z-
dc.date.issued2008-
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
dc.language.isoengen
dc.publisher|aInstitute for Fiscal Studies (IFS) |cLondonen
dc.relation.ispartofseries|aIFS Working Papers |x08,12en
dc.subject.jelH24en
dc.subject.jelJ21en
dc.subject.jelJ31en
dc.subject.ddc330en
dc.subject.keywordwork incentivesen
dc.subject.keywordtax wedgeen
dc.subject.keywordlabour costsen
dc.subject.keywordemploymenten
dc.subject.stwArbeitskostenen
dc.subject.stwSteuerreformen
dc.subject.stwSteuerbelastungen
dc.subject.stwFlat Taxen
dc.subject.stwBeschäftigungen
dc.subject.stwArbeitslosigkeiten
dc.subject.stwArbeitsmarktpolitiken
dc.subject.stwPolenen
dc.titleKlin-ing up: Effects of Polish tax reforms on those in and on those out-
dc.typeWorking Paperen
dc.identifier.ppn59502355Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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