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Zagreb International Review of Economics & Business, Vol. 7 No. 1, 2004.

Izvorni znanstveni članak

Income Tax Progressivity in Croatia (1995-2002)

Marina Kesner-Škreb ; Institute of Public Finance, Zagreb, Croatia
Sanja Madžarević-Šujster ; World Bank Country Office, Zagreb, Croatia

Puni tekst: engleski pdf 979 Kb

str. 81-101

preuzimanja: 518

citiraj

Sažetak

The aim of this study are twofold: first to determine how progressive the income tax is in Croatia and second, to examine if progressivity has changed during the period from 1995 to 2002. The reason for addressing this question is that conventional wisdom that prevails in Croatia is that the overall tax burden is unfairly distributed, i.e. that the system is not progressive enough. Due to data constraints, the progressivity of the overall tax system could not be assessed, so the authors had to be satisfied only with the progressivity of the income tax.

Ključne riječi

Croatia; income tax progressivity

Hrčak ID:

35609

URI

https://hrcak.srce.hr/35609

Datum izdavanja:

1.5.2004.

Posjeta: 1.212 *