Preliminary communication
https://doi.org/10.3326/fintp.40.2.62
Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France
Ivana Beketić
; UNIQA osiguranje d.d., Zagreb, Croatia
Abstract
The aim of this paper is to compare the average tax burden on labour income in Croatia, the Czech Republic, France, Portugal and Slovenia. The OECD Taxing Wages methodology was used to make a comparison of the tax wedges applicable to the eight hypothetical individual worker and family types. It was found that Croatia had the lowest tax wedge in all observed cases, while France had the highest tax wedge for all individual worker and family types.
Keywords
taxation of labour income; net average tax rate; tax wedge; Croatia; the Czech Republic; France; Portugal; Slovenia
Hrčak ID:
159610
URI
Publication date:
9.6.2016.
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