Effect of tax rates on taxable income in Poland: estimates based on a natural experiment
The aim of the project is to evaluate the impact of flat taxes on reported taxable income and try to infer the source of response. The project adopts an empirical approach and is based on an econometric analysis of individual tax return data from the Polish Ministry of Finance between 2002 and 2005. Two analytical papers are produced - "Polish business flat tax and its effect on reported incomes" and "Responsiveness of Reported Incomes: Economic Background".
Polish Ministry of Science and Higher Education