#LETSAGREE is a new international discussion series inspired by the book. Bringing together the authors, members of the Social Contract Incubator, and diverse voices from politics, academia, and civil society, it explores contractarian approaches to redesigning the democratic rules that shape our common future. The international discussion series, generously supported by ERSTE Stiftung, is hosted by dr. Magdalena M. Baran

Taking Fiscal Subsidiarity Seriously: A Polish Experiment in Taxation and Polarization

Panel

European Parliament, Brussels, Belgium
18/03/2026
Moderator dr. MAGDALENA M. BARAN  
Speaker Michał Wawrykiewicz

Europe’s fiscal debates usually revolve around efficiency and growth, but rarely about democratic legitimacy. Let’s Agree on Poland: A Case Study of Constitutional Design (Oxford University Press, 2025), the product of a remarkable collective effort by 130 progressive and conservative Polish intellectuals, breaks new ground by proposing the full regionalization of income taxation — a bold aspirational proposal that has already inspired reforms in local government financing introduced by the Tusk government. While acknowledging those reforms as a step in the right direction, the book argues for adopting the “full package.” It presents detailed calculations and simulations showing how devolving income tax revenues could give regions genuine responsibility and ownership while reducing polarization at the national level. This policy-oriented seminar will connect Poland’s radical blueprint to European debates on fiscal federalism and subsidiarity, testing whether taxation can serve as a constitutional tool for trust-building as well as a financial one.

“Let’s Agree on Poland” presents the results of the pro-bono work of the Social Contract Incubator. The #LetsAgree series and related discussions are generously supported by donors, including


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