The Polish tax and benefit system is presented in the context of a recently developedmicrosimulation model, SIMPL. The … model allows simulating direct taxes, social contributionsand public benefits in Poland for the years 2003 and 2005...>br> …

benefits. Labour supply to the main job is reduced by increased marginal tax rates while labour supply to the second job is …This paper examines the effects of increasing marginal tax rates on labour supply in a setting in which workers may … model is estimated with correction for tax system endogeneity and multi-sample selection in a correlated random effects …

benefits. Labour supply to the main job is reduced by increased marginal tax rates while labour supply to the second job is …This paper examines the effects of increasing marginal tax rates on labour supply in a setting in which workers may … model is estimated with correction for tax system endogeneity and multi-sample selection in a correlated random effects …

corporate tax rates (via the usual Kaleckian redistribution channel) or lowering tax rates (via the tax competition FDI channel … corporate tax rates may interact and develop over time, we use a procedural-based simulation approach using the conditions …After demonstrating the empirical relevance of tax competition effects across OECD countries, we incorporate such …

corporate tax rates (via the usual Kaleckian redistribution channel) or lowering tax rates (via the tax competition FDI channel … corporate tax rates may interact and develop over time, we use a procedural-based simulation approach using the conditions …After demonstrating the empirical relevance of tax competition effects across OECD countries, we incorporate such …