Labour Taxation in Poland Compared to the Other OECD Countries
The aim of the study is to identify the level and diversity of labour taxation, expressed by the so-called tax wedge, in Poland compared to the other OECD countries. The identification is based on an analysis of statistical data collected in the OECD database for the years 2000-2012. The study inter...
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| Format: | Article |
| Language: | English |
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Lodz University Press
2014-10-01
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| Series: | Comparative Economic Research |
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| Online Access: | https://czasopisma.uni.lodz.pl/CER/article/view/7019 |
| _version_ | 1819130259884212224 |
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| author | Elżbieta Kryńska |
| author_facet | Elżbieta Kryńska |
| author_sort | Elżbieta Kryńska |
| collection | DOAJ |
| description | The aim of the study is to identify the level and diversity of labour taxation, expressed by the so-called tax wedge, in Poland compared to the other OECD countries. The identification is based on an analysis of statistical data collected in the OECD database for the years 2000-2012. The study interprets key terms such as labour taxation, tax wedge, and non-wage costs of labour. The further section synthetically discusses theoretical findings and the results of empirical research concerning effects of labour taxation on the functioning of the labour market and, in particular, its impact on employment and unemployment. The author’s own research includes a comparative analysis of tax wedge sizes in different household types in Poland and the other OECD countries in the years 2000-2012. The major conclusion of the analysis is that labour taxation in Poland insufficiently takes into account the financial situation of low-earning individuals and those providing for children (i.e. children within households). The results of the conducted research form the basis for drawing synthetic conclusions and making recommendations for Poland. The main suggestion is that a selective reduction in the non-wage costs of labour of low-earning individuals and those burdened with family responsibilities should be considered. |
| first_indexed | 2024-12-22T08:56:47Z |
| format | Article |
| id | doaj.art-faf0ddbfebc34dbd968ec65f60041f4e |
| institution | Directory Open Access Journal |
| issn | 1508-2008 2082-6737 |
| language | English |
| last_indexed | 2024-12-22T08:56:47Z |
| publishDate | 2014-10-01 |
| publisher | Lodz University Press |
| record_format | Article |
| series | Comparative Economic Research |
| spelling | doaj.art-faf0ddbfebc34dbd968ec65f60041f4e2022-12-21T18:31:49ZengLodz University PressComparative Economic Research1508-20082082-67372014-10-01173476210.2478/cer-2014-00227019Labour Taxation in Poland Compared to the Other OECD CountriesElżbieta Kryńska0University of Łódź, Faculty of Economics and Sociology, Chair of Economic PolicyThe aim of the study is to identify the level and diversity of labour taxation, expressed by the so-called tax wedge, in Poland compared to the other OECD countries. The identification is based on an analysis of statistical data collected in the OECD database for the years 2000-2012. The study interprets key terms such as labour taxation, tax wedge, and non-wage costs of labour. The further section synthetically discusses theoretical findings and the results of empirical research concerning effects of labour taxation on the functioning of the labour market and, in particular, its impact on employment and unemployment. The author’s own research includes a comparative analysis of tax wedge sizes in different household types in Poland and the other OECD countries in the years 2000-2012. The major conclusion of the analysis is that labour taxation in Poland insufficiently takes into account the financial situation of low-earning individuals and those providing for children (i.e. children within households). The results of the conducted research form the basis for drawing synthetic conclusions and making recommendations for Poland. The main suggestion is that a selective reduction in the non-wage costs of labour of low-earning individuals and those burdened with family responsibilities should be considered.https://czasopisma.uni.lodz.pl/CER/article/view/7019taxlabour taxationtax wedgeemployeeemployerlabour costsearnings |
| spellingShingle | Elżbieta Kryńska Labour Taxation in Poland Compared to the Other OECD Countries Comparative Economic Research tax labour taxation tax wedge employee employer labour costs earnings |
| title | Labour Taxation in Poland Compared to the Other OECD Countries |
| title_full | Labour Taxation in Poland Compared to the Other OECD Countries |
| title_fullStr | Labour Taxation in Poland Compared to the Other OECD Countries |
| title_full_unstemmed | Labour Taxation in Poland Compared to the Other OECD Countries |
| title_short | Labour Taxation in Poland Compared to the Other OECD Countries |
| title_sort | labour taxation in poland compared to the other oecd countries |
| topic | tax labour taxation tax wedge employee employer labour costs earnings |
| url | https://czasopisma.uni.lodz.pl/CER/article/view/7019 |
| work_keys_str_mv | AT elzbietakrynska labourtaxationinpolandcomparedtotheotheroecdcountries |