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Pregled bibliografske jedinice broj: 817064

Income inequalities and tax changes in the European Union during the crises


Šimurina, Jurica; Šimurina, Nika
Income inequalities and tax changes in the European Union during the crises // 81st International Atlantic Economic Conference
Lisabon, Portugal, 2016. (predavanje, međunarodna recenzija, sažetak, ostalo)


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Naslov
Income inequalities and tax changes in the European Union during the crises

Autori
Šimurina, Jurica ; Šimurina, Nika

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, ostalo

Skup
81st International Atlantic Economic Conference

Mjesto i datum
Lisabon, Portugal, 16. - 19. ožujak 2016

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
income inequality; macroeconomics effects of taxation; crisis; European Union

Sažetak
The aim of this paper is to identify the effects of tax changes during the crisis on income inequality across the member states of the European Union. The recent financial and fiscal crises have changed taxation trends in a large number of EU member states. The member states have been hit differently by the crisis depending mostly on the different degree of macroeconomic imbalances in the economy. Therefore policy responses varied among them and were strongly connected with macroeconomic and fiscal conditions. The paper includes theoretical background, comparison of present differences among the taxation systems of the EU member states, and advantages and disadvantages of different types of taxes. The issue of tax cuts or tax increases is very politically charged, and connected with the role of government and different views about inequality. The taxes and transfers have significant redistributive impact and this development affects income inequality according to the type of tax implemented. Social security contributions and consumption taxes tend to be regressive in most countries and due to reductions related to capital taxation the redistributive impact of those taxes has also been reduced. Most member states have tried to consolidate public finances and improve their tax systems in a more growth-friendly way. In almost all EU member states, the tax reforms implemented during this period were connected with revenue increases. An interesting phenomenon is that increases in indirect taxes do not seem to be accompanied by corresponding cuts in labor taxation which would lead to a reduction in labor costs.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove:
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Nika Šimurina (autor)

Avatar Url Jurica Šimurina (autor)


Citiraj ovu publikaciju:

Šimurina, Jurica; Šimurina, Nika
Income inequalities and tax changes in the European Union during the crises // 81st International Atlantic Economic Conference
Lisabon, Portugal, 2016. (predavanje, međunarodna recenzija, sažetak, ostalo)
Šimurina, J. & Šimurina, N. (2016) Income inequalities and tax changes in the European Union during the crises. U: 81st International Atlantic Economic Conference.
@article{article, author = {\v{S}imurina, Jurica and \v{S}imurina, Nika}, year = {2016}, keywords = {income inequality, macroeconomics effects of taxation, crisis, European Union}, title = {Income inequalities and tax changes in the European Union during the crises}, keyword = {income inequality, macroeconomics effects of taxation, crisis, European Union}, publisherplace = {Lisabon, Portugal} }
@article{article, author = {\v{S}imurina, Jurica and \v{S}imurina, Nika}, year = {2016}, keywords = {income inequality, macroeconomics effects of taxation, crisis, European Union}, title = {Income inequalities and tax changes in the European Union during the crises}, keyword = {income inequality, macroeconomics effects of taxation, crisis, European Union}, publisherplace = {Lisabon, Portugal} }




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