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

Dariusz Maciej Grabowski MEP and Stephen Smith

No 1166, CEPR Discussion Papers from C.E.P.R. Discussion Papers

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.

Keywords: Entrepreneurs; Fiscal Policy; Small Businesses Poland; Tax Reform; Taxation; Transition Economies (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 1995-03
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.cepr.org/active/publications/discussion_papers/dp.php?dpno=1166 (application/pdf)
CEPR Discussion Papers are free to download for our researchers, subscribers and members. If you fall into one of these categories but have trouble downloading our papers, please contact us at subscribers@cepr.org

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cpr:ceprdp:1166

Ordering information: This working paper can be ordered from
http://www.cepr.org/ ... ers/dp.php?dpno=1166

Access Statistics for this paper

More papers in CEPR Discussion Papers from C.E.P.R. Discussion Papers Centre for Economic Policy Research, 33 Great Sutton Street, London EC1V 0DX.
Bibliographic data for series maintained by ().