Pregled bibliografske jedinice broj: 994199
What makes the personal income tax in Croatia progressive?
What makes the personal income tax in Croatia progressive? // Newsletter : an occasional publication of the Institute of Public Finance, 8 (2006), 23; 1-3 (nije recenziran, popularan rad, ostalo)
CROSBI ID: 994199 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
What makes the personal income tax in Croatia progressive?
Autori
Urban, Ivica
Izvornik
Newsletter : an occasional publication of the Institute of Public Finance (1333-4417) 8
(2006), 23;
1-3
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, ostalo
Ključne riječi
Progressivity of personal income tax ; Croatia
Sažetak
The Institute of Public Finance recently carried out an investigation that was aimed at measuring the level of progressivity and the redistributive effect of personal income tax (PIT) in Croatia in the period from 1997 to 2004. A progressive tax falls relatively more heavily on persons with higher incomes and reduces inequality in the distribution of income. The main results of the research show that the progressivity of PIT in Croatia is high as compared with other countries and that, furthermore, it rose during the period under review.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
