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E-RESOURCE
Author Cavalcanti, Carlos Brandao.

Title Reforming tax expenditure programs in Poland [electronic resource] / Carlos B. Cavalcanti and Zhicheng Li.

Published Washington, DC : World Bank, Europe and Central Asia Region, Poverty Reduction and Economic Management Sector Unit, [2000]

Copies

Location Call No. Status
 UniM INTERNET resource    AVAILABLE
Series Policy research working paper ; 2465
Policy research working papers ; 2465.
World Bank e-Library.
Notes "October 2000"--Cover.
Title from title screen as viewed on Oct. 05, 2002.
Bibliography Includes bibliographical references (p. [23]).
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.
Other formats Also available in print.
Other author Li, Zhicheng.
World Bank. Europe and Central Asia Region. Poverty Reduction and Economic Management Unit.
Subject Fiscal policy -- Poland.
Tax expenditures -- Poland.
Taxation -- Poland.