159th mBank-CASE seminar: Why do we need self-employed persons? Some economic reflections, mainly tax-related ones
mBank and CASE – Center for Social and Economic Research
cordially invite you to:
the 159th mBank – CASE Seminar
Why do we need self-employed persons? Some economic reflections, mainly tax-related ones
Jarek Neneman - Lazarski University; CASE
Influence of tax and social security systems as well as benefits systems on reasons to become self-employed, in selected European countries
Adam Adamczyk - University of Szczecin
Changes in self-employment rates over the past 25 years in selected countries; the self-employed - what are they now and what were they 10 years ago, in selected European countries
Leszek Morawski - Institute of Economics, Polish Academy of Sciences
Jarek Neneman - Lazarski University; CASE
The seminar will take place on November 29, 2018 from 3:00 to 5:00 pm
at mBank S.A. head office, Senatorska 18, room 5.3, 5th floor, Warsaw
About the seminar:
The importance of self-employment differs from economy to economy, and one of its key determinants is the contribution/tax/benefits system that operates in a particular country. During our seminar we will be looking at the treatment of self-employed persons in selected European countries in terms of tax and contribution obligations. There are huge differences in this respect and it is difficult to identify a consistent pattern. What could be the reasons for preferential treatment of the self-employed or lack thereof? Who benefits from such preferential treatment? How does the preferential treatment impact budget revenue and social security system income? What effect do new business models have on the self-employment rate as well as the treatment of self-employed persons in terms of tax and national insurance contributions? Currently in Poland, on one hand, self-employment rights and entitlements are being expanded and, on the other hand, the government is thinking of introducing a more restrictive definition of self-employment. We are also going to take a look at various types of preferential treatment of self-employed persons, rational grounds for such treatment and some of its economic consequences.
Jarek Neneman is a doctor of economics at the Faculty of Economics and Management of Łazarski University in Warsaw. In the years 2004–2005, in 2006 and 2014–2015, he was Undersecretary of State at the Ministry of Finance responsible for tax policy and legislation. Dr. Neneman was a voluntary advisor to the Polish President dealing with local governments from 2010 to 2014, and since 2011, he has been the Chairman of the Council of the Center of Tax Documentation and Studies Foundation in Łódź. When he is not working for the Ministry of Finance, he teaches Microeconomics, Public Finance, Managerial Economics, Introduction to Game Theory, and Tax Policy. He is also an author of reports and analyses concerning tax issues, and textbooks for students on applied economics.
Adam Adamczyk is a professor at the Department of Corporate Finance and Taxation, Faculty of Economic Sciences and Management, the University of Szczecin. He has written several dozen publications on finance and tax regimes for businesses. He collaborates with the CenEA Centre for Economic Analysis and is a member of the national committee for the development of the EUROMOD tax-benefit microsimulation model.
Leszek Morawski is an associate professor at INE PAN (Institute of Economics of the Polish Academy of Sciences). In the years 1993-2015 he worked at the Faculty of Economic Sciences at the University of Warsaw, where in 2014 he obtained a post-doctoral degree. He is the co-author of the tax and benefit microsimulation model SIMPL and the Polish module for the european tax and benefit model EUROMOD. In the years 1999-2001 he cooperated with the Ministry of Communications and the Office of Telecommunications Regulation in the area of evaluation of pricing policies. In the years 2005-2010 he cooperated with the Ministry of Labor and Social Policy in the field of assessment of distribution effects of tax and benefit policies.