Naslov
LONG TERM EFFECTS OF PROPERTY TAX: CASE OF CROATIA

Autori
Gregurek, Miroslav ; Vidaković, Neven ; Vlahović, Domagoj

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Lex Localis. Journal of Local Self-Government/Vol 14/No.3/July 2016 / Oplotnik, Žan Jun - Maribor : Lex Localis. Journal of Local Self-Governmen, 2016, 639-655

Skup
Lex Localis. Journal of Local Self-Governmen Annual Conference 2016

Mjesto i datum
Porto, Portugal, 16.06.2016. - 17.06.2016

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
property tax, consumption, long-term effects

Sažetak
Property tax in probably one of the most controversial taxes which were ever announced in Croatia's recent history. There was not a single tax or government measure which has occupied so much media and public discourse with the exception of the introduction of VAT. Most of the discussion regarding the new tax was focused on the actual fiscal impact of the new tax, how it will be calculated and what will be the overall fiscal impact. This paper however takes another approach and tries to determine the overall long term effects of the new tax in terms of the class separation and sociological impact this tax will have. Particular focus is paid on possible ghettoization of Croatia cities. The paper creates a model which investigates how the new tax affects the households long term consumption plans. If the households cannot adjust its consumption due to the new taxation it is forced to sell its property and move into lower value neighborhood. Over time this process leads to a large reclassification and regrouping of the households depending on their income. The paper also investigates how the introduction of the new tax will affect the educational system. Our model shows the new tax will have an adverse effect on the educational system and quality of education in Croatia.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA