Tax policy debates-and reforms-depend heavily on estimates of how alternative tax rules would affect behavior. Yet there is considerable controversy about the key empirical links among tax rates, household decisions, and revenue collections. The nine papers in this volume exploit the substantial...

The subject of the study is the income tax gap paid by natural persons in Poland. The study was conducted to determine the impact on the tax gap of changes in the number of income tax payers, the number of enterprises with foreign branches, and the number of enterprises employing up to 9 people....