Reforming tax expenditure programs in Poland [electronic resource] / Carlos B. Cavalcanti and Zhicheng Li.
Material type:
TextSeries: Policy research working papers ; 2465. | World Bank e-LibraryPublication details: Washington, DC : World Bank, Europe and Central Asia Region, Poverty Reduction and Economic Management Sector Unit, [2000]Subject(s): Fiscal policy -- Poland | Tax expenditures -- Poland | Taxation -- PolandAdditional physical formats: Cavalcanti, Carlos Brandao.: Reforming tax expenditure programs in Poland.LOC classification: HG3881.5.W57Online resources: Click here to access online Also available in print.Summary: Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated, making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more than the taxpayers they were originally designed to help.
"October 2000"--Cover.
Title from title screen as viewed on Oct. 05, 2002.
Includes bibliographical references (p. [23]).
Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated, making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more than the taxpayers they were originally designed to help.
Also available in print.
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