Ocena progresywności klina podatkowego w Polsce i w wybranych krajach Unii Europejskiej
Assessment of progressiveness of tax wedge in Poland and selected European Union countries

Summary/Abstract: The article is aimed at presenting the changes related to tax wedge in the years 2004-2015 in Poland and other EU countries belonging to OECD, and at verifying if the implementation of new regulations on personal income tax credit, applicable in Poland since January 1, 2017, will contribute to the increase of the progressiveness of tax wedge. The tax wedge analysis presented in the article pertains only to an employee working on an employment contract basis (i.e. the so-called paid employment). The study leaves out other forms of employment. The analysis was conducted based on OECD statistical data and authors’ own calculations. The conducted research made it possible to formulate a conclusion that tax wedge in Poland is characterized by a low level of progressiveness, and the changes in the tax credit, applicable since 2017, will not contribute to increase thereof. The article also presents suggestions of regulatory changes that would allow to increase the progressiveness of employment taxation.

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