Holdings: Reforming tax expenditure programs in Poland

Reforming tax expenditure programs in Poland:

Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated, making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more tha...

Full description

Saved in:

Bibliographic Details
Main Authors:	Cavalcanti, Carlos Brandão (Author), Li, Zhicheng (Author)
Format:	Electronic eBook
Language:	English
Published:	Washington, DC World Bank, Europe and Central Asia Region, Poverty Reduction and Economic Management Sector Unit 2000
Series:	Policy research working paper 2465
Subjects:	Steuer Polen Fiscal policy > Poland Tax expenditures > Poland Taxation > Poland
Online Access:	Volltext
Summary:	Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated, making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more than the taxpayers they were originally designed to help
Item Description:	"October 2000"--Cover. - Includes bibliographical references (p. [23]). - Title from title screen as viewed on Oct. 05, 2002 Erscheinungsjahr in Vorlageform:[2000]
Physical Description:	1 Online-Ressource (20 Seiten)

Staff View

MARC


LEADER	00000nam a2200000 cb4500
001	BV040617103
003	DE-604
005	20250225
007	cr\|uuu---uuuuu
008	121206s2000 xxu o\|\|\|\| 00\|\|\| eng d
035			\|a (ZDB-1-WBA)093210507
035			\|a (OCoLC)874227276
035			\|a (DE-599)GBVNLM005446651
040			\|a DE-604 \|b ger \|e aacr
041	0		\|a eng
044			\|a xxu \|c XD-US
049			\|a DE-12 \|a DE-1102 \|a DE-1051 \|a DE-521 \|a DE-863 \|a DE-862 \|a DE-522 \|a DE-858 \|a DE-573 \|a DE-860 \|a DE-1046 \|a DE-1047 \|a DE-Aug4 \|a DE-2070s \|a DE-M347 \|a DE-1049 \|a DE-898 \|a DE-128 \|a DE-M352 \|a DE-70 \|a DE-92 \|a DE-150 \|a DE-155 \|a DE-22 \|a DE-91 \|a DE-384 \|a DE-473 \|a DE-19 \|a DE-739 \|a DE-20 \|a DE-703 \|a DE-706 \|a DE-355 \|a DE-29 \|a DE-859 \|a DE-Re13 \|a DE-523
050		0	\|a HG3881.5.W57
100	1		\|a Cavalcanti, Carlos Brandão \|e Verfasser \|4 aut
245	1	0	\|a Reforming tax expenditure programs in Poland \|c Carlos B. Cavalcanti and Zhicheng Li
264		1	\|a Washington, DC \|b World Bank, Europe and Central Asia Region, Poverty Reduction and Economic Management Sector Unit \|c 2000
300			\|a 1 Online-Ressource (20 Seiten)
336			\|b txt \|2 rdacontent
337			\|b c \|2 rdamedia
338			\|b cr \|2 rdacarrier
490	0		\|a Policy research working paper \|v 2465
500			\|a "October 2000"--Cover. - Includes bibliographical references (p. [23]). - Title from title screen as viewed on Oct. 05, 2002
500			\|a Erscheinungsjahr in Vorlageform:[2000]
520	1		\|a Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated, making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more than the taxpayers they were originally designed to help
534			\|c 2000
650		4	\|a Steuer
651		4	\|a Polen
653			\|a Fiscal policy \|a Poland
653			\|a Tax expenditures \|a Poland
653			\|a Taxation \|a Poland
700	1		\|a Li, Zhicheng \|e Verfasser \|0 (DE-588)1199966010 \|4 aut
710	2		\|a World Bank \|b Europe and Central Asia Region \|b Poverty Reduction and Economic Management Unit \|e Sonstige \|4 oth
776	0	8	\|i Reproduktion von \|a Cavalcanti, Carlos Brandão \|t Reforming tax expenditure programs in Poland \|d 2000
856	4	0	\|u http://elibrary.worldbank.org/content/workingpaper/10.1596/1813-9450-2465 \|x Verlag \|z URL des Erstveröffentlichers \|3 Volltext
912			\|a ZDB-1-WBA
943	1		\|a oai:aleph.bib-bvb.de:BVB01-025444602

Record in the Search Index

DE-BY-FWS_katkey	459812
_version_	1825087292450013184
adam_text
any_adam_object
author	Cavalcanti, Carlos Brandão Li, Zhicheng
author_GND	(DE-588)1199966010
author_facet	Cavalcanti, Carlos Brandão Li, Zhicheng
author_role	aut aut
author_sort	Cavalcanti, Carlos Brandão
author_variant	c b c cb cbc z l zl
building	Verbundindex
bvnumber	BV040617103
callnumber-first	H - Social Science
callnumber-label	HG3881
callnumber-raw	HG3881.5.W57
callnumber-search	HG3881.5.W57
callnumber-sort	HG 43881.5 W57
callnumber-subject	HG - Finance
collection	ZDB-1-WBA
ctrlnum	(ZDB-1-WBA)093210507 (OCoLC)874227276 (DE-599)GBVNLM005446651
discipline	Wirtschaftswissenschaften
format	Electronic eBook
fullrecord	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 cb4500</leader><controlfield tag="001">BV040617103</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20250225</controlfield><controlfield tag="007">cr\|uuu---uuuuu</controlfield><controlfield tag="008">121206s2000 xxu o\|\|\|\| 00\|\|\| eng d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-1-WBA)093210507</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)874227276</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBVNLM005446651</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxu</subfield><subfield code="c">XD-US</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-1102</subfield><subfield code="a">DE-1051</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-863</subfield><subfield code="a">DE-862</subfield><subfield code="a">DE-522</subfield><subfield code="a">DE-858</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-860</subfield><subfield code="a">DE-1046</subfield><subfield code="a">DE-1047</subfield><subfield code="a">DE-Aug4</subfield><subfield code="a">DE-2070s</subfield><subfield code="a">DE-M347</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-128</subfield><subfield code="a">DE-M352</subfield><subfield code="a">DE-70</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-150</subfield><subfield code="a">DE-155</subfield><subfield code="a">DE-22</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-384</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-859</subfield><subfield code="a">DE-Re13</subfield><subfield code="a">DE-523</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HG3881.5.W57</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Cavalcanti, Carlos Brandão</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Reforming tax expenditure programs in Poland</subfield><subfield code="c">Carlos B. Cavalcanti and Zhicheng Li</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Washington, DC</subfield><subfield code="b">World Bank, Europe and Central Asia Region, Poverty Reduction and Economic Management Sector Unit</subfield><subfield code="c">2000</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (20 Seiten)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Policy research working paper</subfield><subfield code="v">2465</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">"October 2000"--Cover. - Includes bibliographical references (p. [23]). - Title from title screen as viewed on Oct. 05, 2002</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Erscheinungsjahr in Vorlageform:[2000]</subfield></datafield><datafield tag="520" ind1="1" ind2=" "><subfield code="a">Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated, making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more than the taxpayers they were originally designed to help</subfield></datafield><datafield tag="534" ind1=" " ind2=" "><subfield code="c">2000</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Steuer</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">Polen</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Fiscal policy</subfield><subfield code="a">Poland</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Tax expenditures</subfield><subfield code="a">Poland</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Taxation</subfield><subfield code="a">Poland</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Li, Zhicheng</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1199966010</subfield><subfield code="4">aut</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">World Bank</subfield><subfield code="b">Europe and Central Asia Region</subfield><subfield code="b">Poverty Reduction and Economic Management Unit</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Reproduktion von</subfield><subfield code="a">Cavalcanti, Carlos Brandão</subfield><subfield code="t">Reforming tax expenditure programs in Poland</subfield><subfield code="d">2000</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://elibrary.worldbank.org/content/workingpaper/10.1596/1813-9450-2465</subfield><subfield code="x">Verlag</subfield><subfield code="z">URL des Erstveröffentlichers</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-WBA</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-025444602</subfield></datafield></record></collection>
geographic	Polen
geographic_facet	Polen
id	DE-604.BV040617103
illustrated	Not Illustrated
indexdate	2025-02-26T04:01:15Z
institution	BVB
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-025444602
oclc_num	874227276
open_access_boolean
owner	DE-12 DE-1102 DE-1051 DE-521 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-522 DE-858 DE-573 DE-860 DE-1046 DE-1047 DE-Aug4 DE-2070s DE-M347 DE-1049 DE-898 DE-BY-UBR DE-128 DE-M352 DE-70 DE-92 DE-150 DE-155 DE-BY-UBR DE-22 DE-BY-UBG DE-91 DE-BY-TUM DE-384 DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-739 DE-20 DE-703 DE-706 DE-355 DE-BY-UBR DE-29 DE-859 DE-Re13 DE-BY-UBR DE-523
owner_facet	DE-12 DE-1102 DE-1051 DE-521 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-522 DE-858 DE-573 DE-860 DE-1046 DE-1047 DE-Aug4 DE-2070s DE-M347 DE-1049 DE-898 DE-BY-UBR DE-128 DE-M352 DE-70 DE-92 DE-150 DE-155 DE-BY-UBR DE-22 DE-BY-UBG DE-91 DE-BY-TUM DE-384 DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-739 DE-20 DE-703 DE-706 DE-355 DE-BY-UBR DE-29 DE-859 DE-Re13 DE-BY-UBR DE-523
physical	1 Online-Ressource (20 Seiten)
psigel	ZDB-1-WBA
publishDate	2000
publishDateSearch	2000
publishDateSort	2000
publisher	World Bank, Europe and Central Asia Region, Poverty Reduction and Economic Management Sector Unit
record_format	marc
series2	Policy research working paper
spellingShingle	Cavalcanti, Carlos Brandão Li, Zhicheng Reforming tax expenditure programs in Poland Steuer
title	Reforming tax expenditure programs in Poland
title_auth	Reforming tax expenditure programs in Poland
title_exact_search	Reforming tax expenditure programs in Poland
title_full	Reforming tax expenditure programs in Poland Carlos B. Cavalcanti and Zhicheng Li
title_fullStr	Reforming tax expenditure programs in Poland Carlos B. Cavalcanti and Zhicheng Li
title_full_unstemmed	Reforming tax expenditure programs in Poland Carlos B. Cavalcanti and Zhicheng Li
title_short	Reforming tax expenditure programs in Poland
title_sort	reforming tax expenditure programs in poland
topic	Steuer
topic_facet	Steuer Polen
url	http://elibrary.worldbank.org/content/workingpaper/10.1596/1813-9450-2465
work_keys_str_mv	AT cavalcanticarlosbrandao reformingtaxexpenditureprogramsinpoland AT lizhicheng reformingtaxexpenditureprogramsinpoland AT worldbankeuropeandcentralasiaregionpovertyreductionandeconomicmanagementunit reformingtaxexpenditureprogramsinpoland

Holdings

Get full text

MARC

Record in the Search Index

Similar Items