Published : 2016-12-30

Potential Socio-economic Effects of Introducing a Poll Tax in Poland

Łukasz Ziębakowski



Abstract

The need to carry out a thorough reform of income taxes in Poland has been recognized for several years and proposals of reforming the tax system have become a significant feature of political party manifestos. Supporters of neoliberal economics postulate replacing the current tax system with a poll tax, which is simple and cheap to collect, and in their opinion ensures better fiscal justice. The study described in article involved simulating the effects of replacing the personal income tax with the poll tax. Furthermore, the article analyses potential fiscal and non-fiscal consequences of introducing a poll tax in Poland. (original abstract)

Keywords:

Taxes, Individual income tax, Tax policy, Tax system



Details

References

Statistics

Authors

Download files


Citation rules

Ziębakowski, Łukasz. (2016). Potential Socio-economic Effects of Introducing a Poll Tax in Poland. The WSB University in Poznan Graduate Research Journal, 16(16), 197–215. Retrieved from https://journals.wsb.poznan.pl/index.php/dnswsb/article/view/440

Altmetric indicators


Cited by / Share



Publisher
Uniwersytet WSB Merito w Poznaniu
ul. Powstańców Wielkopolskich 5
61-895 Poznań
e-mail: journals@poznan.merito.pl
University
Uniwersytet WSB Merito w Poznaniu / WSB Merito University
ul. Powstańców Wielkopolskich 5
61-895 Poznań

About:
Copyright 2022 by Uniwersytet WSB Merito w Poznaniu / WSB Merito University
OJS Support and Customization by LIBCOM
Platform & Workfow by OJS/PKP