Izvorni znanstveni članak

https://doi.org/10.1080/1331677X.2019.1638291

The burden of labour taxation in Croatia, Slovenia and Slovakia in the period 2011–2017

Ivica Urban ; Institute of Public Finance, Zagreb, Croatia
Mitja Čok ; Faculty of Economics, University of Ljubljana, Ljubljana, Slovenia
Miroslav Verbič orcid.org/0000-0001-5506-0973 ; Institute for Economic Research, Ljubljana, Slovenia

Sažetak

This paper analyses the developments in labor income taxation in Croatia, Slovenia and Slovakia during the period 2011–2017. While the systems of social insurance contributions in these countries were relatively stable, their personal income taxes have undergone more important changes. Using tax-benefit microsimulation models, we compute average and marginal tax rates for the sample units and assess the impact of tax-benefit systems on income distribution

Ključne riječi

Labor income taxation; tax wedge; microsimulation; Croatia; Slovakia; Slovenia

Hrčak ID:

228813

URI

https://hrcak.srce.hr/228813

Datum izdavanja:

22.1.2019.

Posjeta: 791 *