Pregled bibliografske jedinice broj: 1014148
The burden of labour taxation in Croatia, Slovenia and Slovakia in the period 2011–2017
The burden of labour taxation in Croatia, Slovenia and Slovakia in the period 2011–2017 // Ekonomska istraživanja, 32 (2019), 1; 1430-1456 doi:10.1080/1331677x.2019.1638291 (međunarodna recenzija, članak, znanstveni)
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Naslov
The burden of labour taxation in Croatia, Slovenia
and Slovakia in the period 2011–2017
Autori
Urban, Ivica ; Čok, Mitja ; Verbič, Miroslav
Izvornik
Ekonomska istraživanja (1331-677X) 32
(2019), 1;
1430-1456
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
labor income taxation ; tax wedge ; microsimulation ; Croatia ; Slovakia ; Slovenia
Sažetak
This paper analyses the developments in labor income taxation in Croatia, Slovenia and Slovakia during the period 2011-2017. While the systems of social insurance contributions in these countries were relatively stable, their personal income taxes have undergone more important changes. Using tax-benefit microsimulation models, we compute average and marginal tax rates for the sample units and assess the impact of tax-benefit systems on income distribution.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
HRZZ-UIP-2014-09-4096 - Primjena mikrosimulacijskih modela u analizi poreza i socijalnih naknada u Hrvatskoj (AMMATSBC) (Urban, Ivica, HRZZ ) ( CroRIS)
Ustanove:
Institut za javne financije, Zagreb
Profili:
Ivica Urban
(autor)
Citiraj ovu publikaciju:
Časopis indeksira:
- Current Contents Connect (CCC)
- Web of Science Core Collection (WoSCC)
- Social Science Citation Index (SSCI)
- SCI-EXP, SSCI i/ili A&HCI
- Scopus
