Reforming tax expenditure programs in Poland

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 tha...

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Bibliographic Details
Main Author: Cavalcanti, Carlos Brandão
Corporate Author: World Bank Europe and Central Asia Region
Other Authors: Li, Zhicheng
Format: eBook
Language:English
Published: Washington, DC World Bank, Europe and Central Asia Region, Poverty Reduction and Economic Management Sector Unit 2000
Series:Policy research working paper
Subjects:
Online Access:
Collection: World Bank E-Library Archive - Collection details see MPG.ReNa
Description
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
Item Description:"October 2000"--Cover. - Includes bibliographical references (p. [23]). - Title from title screen as viewed on Oct. 05, 2002