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Contributor: Tom Zawisza

Entrepreneurship or Income Reclassification? Responses to Preferential Taxation of Business Income in Poland

Justyna Klejdysz and Tom Zawisza | 29 July 2026
Fiscal, Blog | Tags: Employment, Entrepreneurship, Poland, Tax Reform
Governments often tax small business income at lower rates than employment income. The rationale is often that entrepreneurship generates positive spillovers in terms of innovation, investment, and employment. ... continue reading

Tom Zawisza

Tom Zawisza is an economist at the OECD whose research focuses on topics in public finance, labour economics and political economy. He is also a Research Associate at the Institute for Fiscal Studies (IFS).
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