Econometric models are employed to establish the redistributive properties of tax systems, but this area of their application is weakly covere in the literature. Used to investigate the burden of consumption taxes, the panel data models allow identifying differences in the burden of indirect taxes falling on households and establishing household types where it is the greatest. This article is an attempt at applying panel regression to explore the redistributive
13 effects of VAT in Poland in the years 1995-2011.