Reforming tax expenditure programs in Poland
By: Carlos B. Cavalcanti and Zhicheng Li.
Contributors: Li, Zhicheng.; World Bank. Europe and Central Asia Region. Poverty Reduction and Economic Management Unit.
Series: Policy research working paper ;; 2465; Policy research working papers (Online) ;; 2465.
Publisher: World Bank, Europe and Central Asia Region, Poverty Reduction and Economic Management Sector Unit
Published: 2000
Place of publication: Washington, DC
Language: eng
Format: Electronic resource
Subjects: Tax expenditures -- Poland.; Taxation -- Poland.; Fiscal policy -- Poland.
Description: 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: Includes bibliographical references (p. [23]).
Title from title screen as viewed on Oct. 05, 2002.
"October 2000"--Cover.
Also available in print.
Mode of access: World Wide Web.