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Pregled bibliografske jedinice broj: 939404

Tax policy and labour market in Croatia: effects of tax wedge on employment


Deskar Škrbić, Milan; Drezgić, Saša; Šimović, Hrvoje
Tax policy and labour market in Croatia: effects of tax wedge on employment // Ekonomska istraživanja, 31 (2018), 1; 1218-1227 doi:10.1080/1331677X.2018.1456359 (međunarodna recenzija, članak, znanstveni)


Naslov
Tax policy and labour market in Croatia: effects of tax wedge on employment

Autori
Deskar Škrbić, Milan ; Drezgić, Saša ; Šimović, Hrvoje

Izvornik
Ekonomska istraživanja (1331-677X) 31 (2018), 1; 1218-1227

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Tax policy ; labour market ; Croatia ; V.A.R. model

Sažetak
In this paper we empirically test the importance and the effects of labour taxation on employment in Croatia. The motivation for this analytical inquiry stems from the fact that Croatia is one of the countries with the lowest employment rates in the European Union while at the same time it has relatively high labour tax burden compared to peers and ranks among the countries with most negative perceived effects of taxation on incentives to work. As fiscal policy is the main economic policy instrument in Croatia, it is important to analyse whether fiscal measures can directly affect labour market performance. Our results show that tax policy has significant effect on employment in Croatia which has important policy implications.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
HRZZ-IP-2013-11-8174 - Porezna politika i fiskalna konsolidacija u Hrvatskoj (Helena Blažić, )
HRZZ-IP-2016-06-4609 - Održivost javnih financija na putu u monetarnu uniju (Hrvoje Šimović, )

Ustanove
Ekonomski fakultet, Zagreb,
Ekonomski fakultet, Rijeka

Časopis indeksira:


  • Web of Science Core Collection (WoSCC)
    • Social Science Citation Index (SSCI)
    • SCI-EXP, SSCI i/ili A&HCI
  • Scopus


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