The first part of CenEA’s Pre-election Report 2011 presents analysis of the influence of changes in the tax and benefit system in Poland during the last two terms of Parliament (2005-2011). The analysis, based on the Polish Household Budgets’ Survey (2009) uses the microsimulation model SIMPL and shows detailed account of the changes in the tax and benefit system introduced over the last six years, their effect on the balance of public finance and the situation of households by income and demographic groups. The report assesses the influence of the reforms introduced in each of the two terms of Parliament and compares implemented policies with declarations from previous elections.
As part of the regular updates of the SIMPL model we have corrected an error in the income tax calculations, which affected the simulated results for the 2009 tax reform presented in Microsimulation Report 1/11. The updated and corrected calculations of the distributional effect of the 2006-2011 reforms have been presented in Microsimulation Report 1/12.