Krajewski, Piotr; Piłat, Katarzyna - In: Comparative economic research : Central and Eastern Europe 20 (2017) 1, pp. 21-34
The aim of the article is to examine the impact of progressive personal income tax rates and the effectiveness of this tax as an automatic economic stabilizer. The assessment of automatic stabilizers is based on the estimates of tax cyclical components. The study shows that the output elasticity...