Prethodno priopćenje
https://doi.org/10.3326/fintp.37.3.2
Taxation of wages in the Alps-Adriatic region
Mateja Ana Grulja
; University of Ljubljana, Health Care Centre for Students, Ljubljana, Slovenia
Tomaž Turk
; University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia
Miroslav Verbič
; University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia
Sažetak
Austria, Croatia, Hungary, Italy and Slovenia differ not only in level of average gross wage but also in the overall taxation of wages. While Croatia, Hungary and Slovenia tax the average gross wage less than Italy and Austria, a comparison of gross wages that are in absolute values close to the average gross wages of Italy and Austria or higher shows the reverse, i.e. it reveals a considerably higher taxation in the former three countries.
Ključne riječi
wages; personal income tax; social security contributions; tax wedge
Hrčak ID:
107921
URI
Datum izdavanja:
13.9.2013.
Posjeta: 1.064 *