Krajewski, Piotr; Piłat, Katarzyna - In: Comparative economic research : Central and Eastern Europe 20 (2017) 1, pp. 21-34
components. The study shows that the output elasticity of PIT is higher than one, which means that the analysed tax acts … reason of the effectiveness of a progressive PIT as an automatic stabilizer. The study shows that changes in progressive … rates of PIT, contrary to widespread opinions, have little effect on the effectiveness of passive fiscal policy. Personal …