Pregled bibliografske jedinice broj: 1190556
Tax burden on labor income in Croatia: calculation and analysis based on administrative data
Tax burden on labor income in Croatia: calculation and analysis based on administrative data // Eastern European economics, 60 (2022), 4; 305-329 doi:10.1080/00128775.2022.2065305 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 1190556 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Tax burden on labor income in Croatia: calculation
and analysis based on administrative data
Autori
Bezeredi, Slavko ; Bratić, Vjekoslav ; Urban, Ivica
Izvornik
Eastern European economics (0012-8775) 60
(2022), 4;
305-329
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
Employment income ; tax wedge ; administrative data ; Croatia
Sažetak
The tax wedge for employment income in Croatia is calculated using administrative microdata. The analysis covering the period 2014–2018 demonstrates that the average tax wedge dropped from 33.2% in 2014 to 31.2% in 2018, which is the result of changes to both the social insurance contributions and personal income taxation systems. In addition, the analysis shows that tax wedge levels in Croatia are substantially lower than what had been shown in previous research, where results were primarily derived by analyzing hypothetical individuals.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Institut za javne financije, Zagreb
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
