Reforming the Polish Tax System to Improve its Efficiency:
The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous early-re...
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Paris
OECD Publishing
2008
|
| Schriftenreihe: | OECD Economics Department Working Papers
|
| Schlagwörter: | |
| Links: | https://doi.org/10.1787/240788685657 |
| Zusammenfassung: | The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous early-retirement and disability benefit programmes, contributes to low employment rates, in particular among low-skilled workers. The system also relies heavily on consumption taxes, whereas relatively little revenue is collected from such bases as environment externalities, inheritances and, in particular, property. One of the key implications of the tax structure is that the system as a whole is one of the least redistributive among OECD countries. This paper reviews the main features of the tax system and explores options to improve its efficiency, including possibilities to broaden existing tax bases as well as to shift the tax burden from labour towards less mobile and distorting sources such as property |
| Umfang: | 1 Online-Ressource (43 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/240788685657 |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047931445 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2008 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/240788685657 |2 doi | |
| 035 | |a (ZDB-13-SOC)061320595 | ||
| 035 | |a (OCoLC)1312708192 | ||
| 035 | |a (DE-599)BVBBV047931445 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a de Serres, Alain |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Reforming the Polish Tax System to Improve its Efficiency |c Alain de Serres = Réformer le système fiscal polonais afin d'améliorer son efficience / Alain de Serres |
| 246 | 1 | 3 | |a Réformer le système fiscal polonais afin d'améliorer son efficience |
| 264 | 1 | |a Paris |b OECD Publishing |c 2008 | |
| 300 | |a 1 Online-Ressource (43 Seiten) |c 21 x 29.7cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Economics Department Working Papers | |
| 520 | |a The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous early-retirement and disability benefit programmes, contributes to low employment rates, in particular among low-skilled workers. The system also relies heavily on consumption taxes, whereas relatively little revenue is collected from such bases as environment externalities, inheritances and, in particular, property. One of the key implications of the tax structure is that the system as a whole is one of the least redistributive among OECD countries. This paper reviews the main features of the tax system and explores options to improve its efficiency, including possibilities to broaden existing tax bases as well as to shift the tax burden from labour towards less mobile and distorting sources such as property | ||
| 650 | 4 | |a Economics | |
| 650 | 4 | |a Poland | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/240788685657 |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033312938 | |
Datensatz im Suchindex
| DE-BY-TUM_katkey | 2627807 |
|---|---|
| _version_ | 1821934688661405696 |
| adam_text | |
| any_adam_object | |
| author | de Serres, Alain |
| author_facet | de Serres, Alain |
| author_role | aut |
| author_sort | de Serres, Alain |
| author_variant | s a d sa sad |
| building | Verbundindex |
| bvnumber | BV047931445 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)061320595 (OCoLC)1312708192 (DE-599)BVBBV047931445 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/240788685657 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047931445</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2008 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/240788685657</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061320595</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312708192</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047931445</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">de Serres, Alain</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Reforming the Polish Tax System to Improve its Efficiency</subfield><subfield code="c">Alain de Serres = Réformer le système fiscal polonais afin d'améliorer son efficience / Alain de Serres</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Réformer le système fiscal polonais afin d'améliorer son efficience</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2008</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (43 Seiten)</subfield><subfield code="c">21 x 29.7cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Economics Department Working Papers</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous early-retirement and disability benefit programmes, contributes to low employment rates, in particular among low-skilled workers. The system also relies heavily on consumption taxes, whereas relatively little revenue is collected from such bases as environment externalities, inheritances and, in particular, property. One of the key implications of the tax structure is that the system as a whole is one of the least redistributive among OECD countries. This paper reviews the main features of the tax system and explores options to improve its efficiency, including possibilities to broaden existing tax bases as well as to shift the tax burden from labour towards less mobile and distorting sources such as property</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Economics</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Poland</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/240788685657</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033312938</subfield></datafield></record></collection> |
| id | DE-604.BV047931445 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-11T15:45:24Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033312938 |
| oclc_num | 1312708192 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (43 Seiten) 21 x 29.7cm |
| psigel | ZDB-13-SOC |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Economics Department Working Papers |
| spellingShingle | de Serres, Alain Reforming the Polish Tax System to Improve its Efficiency Economics Poland |
| title | Reforming the Polish Tax System to Improve its Efficiency |
| title_alt | Réformer le système fiscal polonais afin d'améliorer son efficience |
| title_auth | Reforming the Polish Tax System to Improve its Efficiency |
| title_exact_search | Reforming the Polish Tax System to Improve its Efficiency |
| title_full | Reforming the Polish Tax System to Improve its Efficiency Alain de Serres = Réformer le système fiscal polonais afin d'améliorer son efficience / Alain de Serres |
| title_fullStr | Reforming the Polish Tax System to Improve its Efficiency Alain de Serres = Réformer le système fiscal polonais afin d'améliorer son efficience / Alain de Serres |
| title_full_unstemmed | Reforming the Polish Tax System to Improve its Efficiency Alain de Serres = Réformer le système fiscal polonais afin d'améliorer son efficience / Alain de Serres |
| title_short | Reforming the Polish Tax System to Improve its Efficiency |
| title_sort | reforming the polish tax system to improve its efficiency |
| topic | Economics Poland |
| topic_facet | Economics Poland |
| url | https://doi.org/10.1787/240788685657 |
| work_keys_str_mv | AT deserresalain reformingthepolishtaxsystemtoimproveitsefficiency AT deserresalain reformerlesystemefiscalpolonaisafindameliorersonefficience |