Original scientific paper
https://doi.org/10.3935/rsp.v29i2.1953
Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia
Ivica Rubil
orcid.org/0000-0002-9111-7313
; The Institute of Economics, Zagreb, Croatia
Full text: croatian pdf 1.641 Kb
page 129-160
downloads: 263
cite
APA 6th Edition
Rubil, I. (2022). Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia. Revija za socijalnu politiku, 29 (2), 161-161. https://doi.org/10.3935/rsp.v29i2.1953
MLA 8th Edition
Rubil, Ivica. "Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia." Revija za socijalnu politiku, vol. 29, no. 2, 2022, pp. 161-161. https://doi.org/10.3935/rsp.v29i2.1953. Accessed 12 Sep. 2024.
Chicago 17th Edition
Rubil, Ivica. "Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia." Revija za socijalnu politiku 29, no. 2 (2022): 161-161. https://doi.org/10.3935/rsp.v29i2.1953
Harvard
Rubil, I. (2022). 'Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia', Revija za socijalnu politiku, 29(2), pp. 161-161. https://doi.org/10.3935/rsp.v29i2.1953
Vancouver
Rubil I. Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia. Revija za socijalnu politiku [Internet]. 2022 [cited 2024 September 12];29(2):161-161. https://doi.org/10.3935/rsp.v29i2.1953
IEEE
I. Rubil, "Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia", Revija za socijalnu politiku, vol.29, no. 2, pp. 161-161, 2022. [Online]. https://doi.org/10.3935/rsp.v29i2.1953
Full text: english pdf 1.641 Kb
page 161-161
downloads: 148
cite
APA 6th Edition
Rubil, I. (2022). Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia. Revija za socijalnu politiku, 29 (2), 161-161. https://doi.org/10.3935/rsp.v29i2.1953
MLA 8th Edition
Rubil, Ivica. "Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia." Revija za socijalnu politiku, vol. 29, no. 2, 2022, pp. 161-161. https://doi.org/10.3935/rsp.v29i2.1953. Accessed 12 Sep. 2024.
Chicago 17th Edition
Rubil, Ivica. "Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia." Revija za socijalnu politiku 29, no. 2 (2022): 161-161. https://doi.org/10.3935/rsp.v29i2.1953
Harvard
Rubil, I. (2022). 'Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia', Revija za socijalnu politiku, 29(2), pp. 161-161. https://doi.org/10.3935/rsp.v29i2.1953
Vancouver
Rubil I. Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia. Revija za socijalnu politiku [Internet]. 2022 [cited 2024 September 12];29(2):161-161. https://doi.org/10.3935/rsp.v29i2.1953
IEEE
I. Rubil, "Distributive Effects of the Abolition of 'Socially Motivated' Reduced Vat Rates in Order to Increase Generosity and Scope of the Targetted Transfers: Microsimulational Analysis for Croatia", Revija za socijalnu politiku, vol.29, no. 2, pp. 161-161, 2022. [Online]. https://doi.org/10.3935/rsp.v29i2.1953
Abstract
Many countries, including Croatia, support households in need not only through social transfers, but also through 'socially motivated' reduced VAT rates for goods such as food. These measures are also useful to those who are richer, so the question arises whether it is more desirable to increase social benefits that target low-income households. This paper analyses distributive effects of a hypothetical reform of the Croatian system of taxation and transfers which includes: (a) abolition of socially motivated reduced VAT rates; (b) increase of generosity and the number of the users of guaranteed minimum benefit and the users of allowance for vulnerable energy buyers. The reform is designed to be virtually neutral fiscally in the sense that almost all additional VAT is spent on the increase of guaranteed minimum benefit and allowance for vulnerable energy buyers. Results of the analysis conducted by a detailed microsimulational model of taxation and transfers that uses the data from EU-SILC and the Survey on household consumption show that the reform reduces poverty and inequality based on income after taxation and transfers, in spite of the increase of the regressivity of VAT and the decrease of the progressivity of the guaranteed minimum benefit and allowance for vulnerable energy buyers.
Keywords
VAT; social benefits; microsimulations; inequalities; poverty; reform
Hrčak ID:
285530
URI
https://hrcak.srce.hr/285530
Publication date:
27.10.2022.
Article data in other languages:
croatian
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