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A standard result in the optimal taxation literature is that, when agents differ in market ability and the government aims at redistributing from high- to low-skilled agents by means of an optimal nonlinear labor income tax and a set of commodity taxes, an optimally designed commodity tax...
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incentive. Article focuses on Poland, where real usage of this tax management tool is analysed. Grounds for its (low) popularity … purposes is offered by half of EU Member States, Poland is the only CEE country that offers this tax allowance. However, Polish … lies in analysis of important topic from practical perspective, which was not thoroughly verified before both in Poland but …
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