TAX PROGRESSION AS AN INSTRUMENT OF INCOME REDISTRIBUTION
TAX PROGRESSION AS AN INSTRUMENT OF INCOME REDISTRIBUTION

Author(s): Katarzyna Lewkowicz-Grzegorczyk
Subject(s): Economic policy, Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: personal income tax; progression; redistribution;
Summary/Abstract: Empirical studies confirm that progressive personal income tax can become an important instrument of income redistribution. The purpose of this paper is to demonstrate how income redistribution criteria can influence the structure of income tax. After examining the nature of and reasons for the redistribution of income, the author provides analysis of the Polish personal income tax system.

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