In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland
In 2011, in the aftermath of the economic crisis, Poland increased its value added tax rates. Despite an already large VAT policy gap, further rate differentiation was used to address distributional concerns and to protect the most vulnerable households. We find that the changes to the VAT rate stru...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2015-06-01
|
| Series: | Financial Theory and Practice |
| Subjects: | |
| Online Access: |
http://fintp.ijf.hr/upload/files/ftp/2015/3/swistak_wawrzak_alinska.pdf
|