Podatki ubezpieczeniowe w perspektywie progresji fiskalnej: efektywność opodatko- wania pracy i kapitału dla lewicowych polityk redystrybucji ekonomicznej
Insurance taxes in the perspective of fiscal progression: effectiveness of labour and capital taxation for left-wing economic redistribution policies

Summary/Abstract: Social security taxes constitute most regressive kind of taxation in most of the countries where they are in use, leading to growth of social inequalities. During last half of century those taxes became major tool of excessive taxation of income from work and selective financing of public healthcare and pension systems. More effective source of financing of basic insurance provisions is a state budget, which can be maintained by progressive fiscal system. Development of progressive tax system should be supported not only by graded taxes, especially tax free allowance, but above all by choice of proper object of taxation. Most negative influence on economy and investments has taxation of the flows of capital, especially incomes, remarkably personal ones. Consumption taxes are much better constituting a way to tax capital and labour simultaneously. Most beneficial is taxation of capital assets, wealth. A transition of state revenues from taxation of work to taxation of capital should became a major fiscal target.

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