The Polish tax and benefit system is presented in the context of a recently developed microsimulation model, SIMPL. The model allows simulating direct taxes, social contributions and public benefits in Poland for the years 2003 and 2005. It is based on the Household Budgets Survey data (Badania...

We examine the consequences of changes in work incentives in Poland between 2005 and 2011 resulting from a complex tax and benefit reform package and substantial real wage growth. While marginal and participation tax rates (PTRs) in the majority of analysed cases fall as a result of the...

The Polish tax and benefit system is presented in the context of a recently developed microsimulation model, SIMPL. The model allows simulating direct taxes, social contributions and public benefits in Poland for the years 2003 and 2005. It is based on the Household Budgets Survey data (Badania...

We provide a detailed comparison of financial incentives to work resulting from the tax and benefit systems in three countries: the United Kingdom, Germany and Poland. Financial incentives to work are compared using a range of example family profiles under different assumptions concerning...

We analyze changes in poverty from 2005 to 2019. We determine the contribution of tax and benefit changes to poverty change and identify the proportion of poverty change that would have occurred had these policies not changed. We consider six categories of families. We show that even after...