In 2007 and 2008 Polish governments introduced a series of reforms which led to a substantial reduction in the tax "wedge" (in Polish: "klin") on labour. These consisted of reductions in the disability rate of social security contributions (SSCs) and an introduction of an income tax credit for...

Purpose The purpose of this paper is to calculate the subjective equivalence scale and poverty rates for Poland and compare them to equivalence scales in Eastern and Western Europe. Design/methodology/approach The analysis is based on European Union Statistics on Income and Living Conditions...

Models of cooperative and noncooperative behaviour opened the household ‘black box’ and allowed for individual treatment of partners in couples. However, labour supply literature has so far largely ignored a broader issue -- the distinction of single versus multi-family (‘complex’)...