Naslov
Familiy tax treatment in Croatia

Autori
Sever, Ivo ; Blažić, Helena ; Hadjina, Branko

Izvornik
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu (1331-8004) 15 (1997), 2; 21-36

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

Ključne riječi
tax unit; family tax relieves; tax allowances; tax credit; child allowances (transfers)

Sažetak
The paper provides and theoretical and empirical framework for the issues concerning tax unit choice and family tax treatment, as well as data about tax/benefit position and tax savings due to cash transfers in disposable income of different family types in Croatia, which will later serve as the basis for the international comparison. The assessment of the effects of tax system together with child allowances concerning family is given, suggesting the integration of child tax relieves and child allowances in the form of non-wastable tax credit.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA