Hrčak
Portal znanstvenih časopisa Republike Hrvatske
Financial Theory and Practice, Vol.32 No.3 Studeni 2008.
Izvorni znanstveni članak
Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers
Ivica Urban
; Institute of Public Finance, Zagreb, Croatia
Puni tekst: pdf (790 KB),
Engleski,
Str. 387 - 403
,
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.
Ključne riječi
income inequality; redistribution; fiscal instruments
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