Financial support for families with children in Poland: examples of modifications in the tax system (PL)
The Report presents the effect of modifying the Polish tax system, on the one hand, using the approach taken to supporting families with children in France, and on the other by making the universal tax allowance dependent on the number of children. We also present the consequences of shifting tax preferenes towards families with children in the form of limitations on joint taxation for married couples and other alternative changes in the tax system.
Appendix A contains simulation extensions demonstrating the possibility of including a form of the child tax credit in agricultural tax.