Pregled bibliografske jedinice broj: 859480
Analysis of the tax wedge in the Republic of Croatia
Analysis of the tax wedge in the Republic of Croatia // The EU economic environment post-crisis: Policies, Institutions and Mechanisms / Benazić, Manuel, Božina Beroš, Marta, Gimigliano, Gabriella, Novak, Aleš, Učkar, Dean (ur.).
Pula: Sveučilište Jurja Dobrile u Puli, 2016. str. 59-79
CROSBI ID: 859480 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Analysis of the tax wedge in the Republic of Croatia
Autori
Krtalić, Sandra, Žgomba, Biljana
Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni
Knjiga
The EU economic environment post-crisis: Policies, Institutions and Mechanisms
Urednik/ci
Benazić, Manuel, Božina Beroš, Marta, Gimigliano, Gabriella, Novak, Aleš, Učkar, Dean
Izdavač
Sveučilište Jurja Dobrile u Puli
Grad
Pula
Godina
2016
Raspon stranica
59-79
ISBN
978-953-7320-40-9
Ključne riječi
Croatia, OECD countries, labour costs, PIT, social security contributions, tax wedge
Sažetak
Personal income tax (PIT) and social security contributions (SSC) play a significant role in the tax systems. Since both of them affect employers as well as employees, it is important to analyse the labor costs paid by the employer (gross wage) and the net wage received by an employee i.e. the tax wedge. High labour costs are often blamed for high levels of unemployment and an increase in the tax wedge may lead to increase in labour costs and indirectly the level of unemployment. Using the OECD methodology this paper assesses the characteristics of the tax wedge and the tax wedge policy in Croatia in the period from 2000 to 2014.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
