Opodatkowanie pracy w OECD. Analiza porównawcza i wnioski dla Polski
Labour Taxation in OECD. Comparative Analysis and Conclusions for Poland

Summary/Abstract: OECD statistical data on tax wedge is a convenient and reliable tool which can be used to show differences in labour taxation between countries. The analysis of this data shows very little progressiveness of the Polish tax wedge which means that it does not take the employee’s income level and his/her family situation under consideration. Moreover, the internal structure of the Polish tax wedge is also quite unusual because of the high share of insurance contributions. This article is aimed at finding the reasons why Polish tax wedge is so different compared with other countries and defining the economic and social consequences of these differences.

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