Naslov
Income redistribution in Croatia: the role of iIndividual taxes and social transfers

Autori
Urban, Ivica

Izvornik
Financial theory and practice (Zagreb) (1846-887X) 32 (2008), 3; 387-403

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

Ključne riječi
income inequality ; redistribution ; fiscal instruments

Sažetak
The paper discusses the methodology and preliminary results of an investigation of the redistributive effects of social security contributions (SSC), personal income tax (PIT), public pensions as well as means-tested and non- means-tested cash benefits in Croatia. The transition from a pre- to a post-tax-and-benefit income is analyzed in order to reveal which instruments contribute most to the reduction of inequality. The Croatian system of individual taxes, pensions and social benefits seems to be highly redistributive, with public pensions being the instrument that contributes most, followed by SSC and PIT.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA