Izvorni znanstveni članak

https://doi.org/10.1080/1331677X.2016.1193948

Switching personal income tax and social security contributions between Slovenia and the Federation of Bosnia and Herzegovina

Dželila Kramer orcid.org/0000-0001-7131-0709
Mitja Čok
Andreja Cirman
Miroslav Verbič orcid.org/0000-0001-5506-0973

Sažetak

This article examines policy switching between Slovenia and the
Federation of Bosnia and Herzegovina (FBH). The idea behind it is
that national microsimulation models can be used to apply Slovenian
parameters to the FBH data, as established by the Personal Income
Tax (PIT) Act and Social Security Contributions (SSC) Act. Accordingly, we introduce FBH parameters to Slovenian data. Along these lines, we investigate the effects on public finance systems with respect to revenues from PIT and SSC, average after-tax income, tax progressivity, income inequality, and the redistributive effect in each of these two countries, using the other country’s PIT and SSC solutions. This is the first fiscal comparison of Slovenia and the FBH, as well as the first policy switching analysis of the two countries.

Ključne riječi

Redistributive effects; income tax; policy switching; income inequality; tax progressivity; microsimulation

Hrčak ID:

171752

URI

https://hrcak.srce.hr/171752

Datum izdavanja:

22.12.2016.

Posjeta: 1.147 *