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Reforming tax expenditure programs in Poland / Carlos B. Cavalcanti and Zhicheng Li.
World Bank Open Knowledge Repository (formerly "World Bank E-Library Publications") Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- Cavalcanti, Carlos Brandão.
- Series:
- Policy research working papers ; 2465.
- World Bank e-Library.
- Policy research working paper ; 2465
- Language:
- English
- Subjects (All):
- Fiscal policy--Poland.
- Fiscal policy.
- Tax expenditures--Poland.
- Tax expenditures.
- Taxation--Poland.
- Taxation.
- Other Title:
- Policy research working paper vol. 2465
- Place of Publication:
- Washington, DC : World Bank, Europe and Central Asia Region, Poverty Reduction and Economic Management Sector Unit, [2000]
- System Details:
- data file
- 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.
- Notes:
- "October 2000"--Cover.
- Title from title screen as viewed on Oct. 05, 2002.
- Includes bibliographical references (p. [23]).
- Publisher Number:
- 10.1596/1813-9450-2465
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