Family Tax Burden: A Comparative Analysis of Croatia and CEE (CROSBI ID 512062)
Prilog sa skupa u zborniku | sažetak izlaganja sa skupa | međunarodna recenzija
Podaci o odgovornosti
Blažić, Helena ; Drezgić, Saša
engleski
Family Tax Burden: A Comparative Analysis of Croatia and CEE
The paper analysis family tax treatment using three indicators of family tax burden: (1) income tax, (2) income tax + employee contributions and (3) income tax + employee contributions – cash transfers. The comparison encompases various differences in tax burden for four family types. The data for Croatia and CEE are roughly compared to OECD and EU-15 data. Slovakia takes into account children mostly concerning first indicator and Hungary mostly concerning third indicator. Croatia’ s position is good and improving concerning first indicator, but relatively bad concerning third indicator. Poland is specific, since it does not take children into account, neither through tax reliefs, nor through the cash transfers. Some recommendations are given for Croatia and CEE countries concerning improvement in the family tax treatment.
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Podaci o prilogu
10-11-x.
2005.
objavljeno
Podaci o matičnoj publikaciji
Business and Economic development in Central and Eastern Europe
Koch, Miloš
Brno: Faculty of Business and Management, Brno University of Technology
Podaci o skupu
The Thirteen Annual International Conference "Business and Economic Development in Central and Eastern Europe"
predavanje
23.09.2005-24.09.2005
Brno, Češka Republika