Pregled bibliografske jedinice broj: 270302
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects // Financial theory and practice, 30 (2006), 3; 207-231 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 270302 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
Autori
Urban, Ivica
Izvornik
Financial theory and practice (1846-887X) 30
(2006), 3;
207-231
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
personal income tax ; progressivity ; decomposition
Sažetak
This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity, over the quantiles of pre-tax income distribution. Through the use of ‘single parameter’ Gini indices, the social decision maker’s (henceforth SDM) relatively more or less favorable inclination toward taxpayers in the lower tails of pre-tax income distribution is accounted for. Simulations are undertaken to show how the introduction of a flat- rate system would affect progressivity.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Citiraj ovu publikaciju:
Časopis indeksira:
- EconLit
Uključenost u ostale bibliografske baze podataka::
- Journal of Economic Literature
