The purpose of this paper is threefold. First, we survey the way in which the tax burden on labour has been proxied for … extent the conclusions of some studies change if some alternative indicator for the tax burden on labour is employed. We … conclude that the widely used tax ratios as developed by Mendoza et al. (1994) may not be very reliable. The choice of the …

In 2007 and 2008 Polish governments introduced a series of reforms which led to a substantial reduction in the tax … considered together the package of introduced reforms brought much greater reductions in the tax burden compared to a widely … discussed 15% "flat tax". In the analysis we show the effects of the reforms both for the employed and for the non …