Fiscal authorities impose fiscal rules to achieve goals such as debt sustainability, avoiding fiscal procyclicality, and improving macroeconomic stability. Assessing the effectiveness of fiscal rules requires the construction of a counterfactual scenario depicting the situation in the absence of...

In this paper, we assess the distributional impact of introducing a carbon tax in Poland. We apply a two-step simulation procedure. First, we evaluate the economy-wide effects with a dynamic general equilibrium model. Second, we use a microsimulation model based on household budget survey data...