Naslov
Fiscal equalisation in Croatia: Fine tuning of the Lorenz curve

Autori
Miličević, Vinko ; Bubaš, Zoran ; Jurković Majić, Olivera

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

Izvornik
5th International Conference – ERAZ 2019 – Knowledge based sustainable development, SELECTED PAPERS (part of ERAZ conference collection) / Bevanda, Vuk - Beograd : Association of Economists and Managers of the Balkans - Udekom Balkans, 2019, 159-167

ISBN
978-86-80194-21-9

Skup
International Scientific Conference: Knowledge Based Sustainable Development (ERAZ)

Mjesto i datum
Budimpešta, Mađarska, 23.05.2019

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
City of Zagreb ; economic growth ; depopulation ; decentralization

Sažetak
Since 2018, Croatia has a new fiscal equalisation model that, besides simplifying the (horizontal) revenue sharing with a formula-based fiscal capacity equalising system, transparently distributes the overall personal income tax revenues to the local government units (LGUs). The LGU’s fiscal capacity and equalisation share are based on per capita calculations that use 2011 census data. This paper argues that the new model’s fairness is devalued because the serious demographic change Croatia has been facing over the last few years is not considered, and that distortion should be mitigated by using official population estimates.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA