Work

The burden of labour taxation in Croatia, Slovenia and Slovakia in the period 2011–2017

Year: 2019

Type: article

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.

Source: Economic Research-Ekonomska Istraživanja

DOI: 10.1080/1331677x.2019.1638291

Authors: Ivica Urban, Mitja Čok, Miroslav Verbič

Institutions: Institute of Public Finance, University of Ljubljana, Institute for Economic Research

Language: English

Topic: Economic and Fiscal Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Decent work and economic growth, Reduced inequalities, No poverty

Open Access status: gold

Estimated APC paid: $944