Pregled bibliografske jedinice broj: 347574
Distribution of income and taxes in Slovenia and Croatia
Distribution of income and taxes in Slovenia and Croatia // Post-communist economies, 19 (2007), 3; 299-316 doi:10.1080/14631370701503406 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 347574 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Distribution of income and taxes in Slovenia and Croatia
Autori
Čok, Mitja ; Urban, Ivica
Izvornik
Post-communist economies (1463-1377) 19
(2007), 3;
299-316
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
redistributive effect ; income inequality ; decomposition
Sažetak
The purpose of this article is to estimate the redistributive effects of personal income tax (PIT) in Slovenia and Croatia. The decomposition of the Gini coefficient developed by Aronson, Johnson & Lambert reveals only a limited difference between potential and actual redistribution, with this loss being a consequence of the different tax treatment of taxpayers with equal pre-tax income. The results also suggest that Croatia experiences greater income inequality among taxpayers than Slovenia. Another decomposition of inequality measure indicates that some types of income — especially wages — contribute a constant and high proportion to the overall inequality seen in both countries during the period examined.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
172-0000000-1563 - Konvergencija ili divergencija socijalne politike: usporedba EU i Hrvatske (Bejaković, Predrag, MZOS ) ( 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
- EconLit
