Pregled bibliografske jedinice broj: 994201
A single rate of personal income tax: the impact on the distribution of the tax burden
A single rate of personal income tax: the impact on the distribution of the tax burden // Newsletter : an occasional publication of the Institute of Public Finance, 8 (2006), 24; 1-3 (nije recenziran, popularan rad, ostalo)
CROSBI ID: 994201 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
A single rate of personal income tax: the impact on the distribution of the tax burden
Autori
Urban, Ivica
Izvornik
Newsletter : an occasional publication of the Institute of Public Finance (1333-4417) 8
(2006), 24;
1-3
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, ostalo
Ključne riječi
personal income tax ; Croatia
Sažetak
Recent research by the Institute of Public Finance shows that the progressivity of personal income tax (PIT) in Croatia is high by comparison with that in other countries and that during the period under review it actually grew.1 Various elements of PIT system affect the level of progressivity: rate structure, personal and other allowances and tax credits. From 1997 to 2004, on average 91% of the progressivity is attributable to the personal allowance, and 13% to the rate structure. The impact of other allowances and tax credits amounts to, on average, minus 4%, in which the negative sign means that these reliefs actually reduced the potential progressivity.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
