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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 icon orcid.org/0000-0001-5506-0973 ; Institute for Economic Research, Ljubljana, Slovenia

Fulltext: english, pdf (3 MB) pages 1403-1456 downloads: 74* cite
APA 6th Edition
Urban, I., Čok, M. & Verbič, M. (2019). The burden of labour taxation in Croatia, Slovenia and Slovakia in the period 2011–2017. Economic research - Ekonomska istraživanja, 32 (1), 1403-1456. https://doi.org/10.1080/1331677X.2019.1638291
MLA 8th Edition
Urban, Ivica, et al. "The burden of labour taxation in Croatia, Slovenia and Slovakia in the period 2011–2017." Economic research - Ekonomska istraživanja, vol. 32, no. 1, 2019, pp. 1403-1456. https://doi.org/10.1080/1331677X.2019.1638291. Accessed 1 Jun. 2020.
Chicago 17th Edition
Urban, Ivica, Mitja Čok and Miroslav Verbič. "The burden of labour taxation in Croatia, Slovenia and Slovakia in the period 2011–2017." Economic research - Ekonomska istraživanja 32, no. 1 (2019): 1403-1456. https://doi.org/10.1080/1331677X.2019.1638291
Harvard
Urban, I., Čok, M., and Verbič, M. (2019). 'The burden of labour taxation in Croatia, Slovenia and Slovakia in the period 2011–2017', Economic research - Ekonomska istraživanja, 32(1), pp. 1403-1456. https://doi.org/10.1080/1331677X.2019.1638291
Vancouver
Urban I, Čok M, Verbič M. The burden of labour taxation in Croatia, Slovenia and Slovakia in the period 2011–2017. Economic research - Ekonomska istraživanja [Internet]. 2019 [cited 2020 June 01];32(1):1403-1456. https://doi.org/10.1080/1331677X.2019.1638291
IEEE
I. Urban, M. Čok and M. Verbič, "The burden of labour taxation in Croatia, Slovenia and Slovakia in the period 2011–2017", Economic research - Ekonomska istraživanja, vol.32, no. 1, pp. 1403-1456, 2019. [Online]. https://doi.org/10.1080/1331677X.2019.1638291

Abstracts
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
https://hrcak.srce.hr/228813

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