TAX PROGRESSION AS AN INSTRUMENT OF INCOME REDISTRIBUTION

被引：0

作者：

Lewkowicz-Grzegorczyk, Katarzyna ^{[1
]}

机构：

[1] Univ Bialystok, Dept Finance Accounting & Comp Sci, Fac Econ & Management, Bialystok, Poland

来源：

EUROPEAN FINANCIAL SYSTEMS 2012 | 2012年

关键词：

personal income tax; progression; redistribution;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：125 / 130

页数：6

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