The reliability of tax data for measuring disposable income inequality in Poland

This paper critically examines the suitability of tax data for measuring disposable income inequality, with a focus on the Polish income tax system. It assesses the limitations of relying solely on tax data and proposes an alternative approach that combines survey data with administrative records f...

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Bibliographic Details
Main Authors: Marcin Gorazda, Tomasz Kwarciński
Format: Article
Language:English
Published: Adam Mickiewicz University, Poznan 2025-03-01
Series:Ruch Prawniczy, Ekonomiczny i Socjologiczny
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Online Access:https://pressto.amu.edu.pl/index.php/rpeis/article/view/43921
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