They can thus be an important policy lever to create a more inclusive society (Brys et al., However, Poland's tax system is one of the least redistributive in the OECD. One of the characteristics of the Polish tax system is the high SSCs that both employers and employees have to pay and the comparatively low personal income taxes (PIT) (Figure 3.1). Because SSCs are levied at proportional rates, the average tax wedge - or total tax burden on labour income including both SSCs and PIT - is relatively flat, meaning that it does not vary much along the income distribution.