Original scientific paper
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
Abstract
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
Keywords
Labor income taxation; tax wedge; microsimulation; Croatia; Slovakia; Slovenia
Hrčak ID:
228813
URI
Publication date:
22.1.2019.
Visits: 1.156 *