Citation

Discussion Paper Details

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Title: The Taxation of Entrepreneurial Income in a Transition Economy: Issues Raised by Experience in Poland

Author(s): Dariusz Maciej Grabowski MEP and Stephen Smith

Publication Date: March 1995

Keyword(s): Entrepreneurs, Fiscal Policy, Small Businesses Poland, Tax Reform, Taxation and Transition Economies

Programme Area(s): Financial Economics

Abstract: This paper considers the taxation of small business and entrepreneurial incomes in Poland. In both transition economies and existing West European market economies, the efficient taxation of entrepreneurial incomes presents particular difficulties, partly due to the absence of clearly defined `borderlines', for example between labour and capital incomes, and between business expenses and private consumption. The treatment of income volatility, of social insurance contributions, and of inheritance by the tax system can easily have a non-neutral impact on the balance between entrepreneurial investment and other investments. The paper considers how these problems could be addressed, and outlines a number of issues specific to the taxation of entrepreneurs in transition economies.

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Bibliographic Reference

Grabowski MEP, D and Smith, S. 1995. 'The Taxation of Entrepreneurial Income in a Transition Economy: Issues Raised by Experience in Poland'. London, Centre for Economic Policy Research. https://cepr.org/active/publications/discussion_papers/dp.php?dpno=1166