Does A Progressive PIT Stabilize The Economy? A Comparison Of Progressive And Flat Taxes

The aim of the article is to examine the impact of progressive personal income tax rates and the effectiveness of this tax as an automatic economic stabilizer. The assessment of automatic stabilizers is based on the estimates of tax cyclical components. The study shows that the output elasticity of...

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Bibliographic Details
Main Authors: Piotr Krajewski, Katarzyna Piłat
Format: Article
Language:English
Published: Lodz University Press 2017-03-01
Series:Comparative Economic Research
Subjects:
pit
Online Access:https://czasopisma.uni.lodz.pl/CER/article/view/1714