克罗地亚劳动收入的税负：基于行政数据的计算与分析

IF 1.3 4区经济学 Q3 ECONOMICS Eastern European Economics Pub Date : 2022-04-15 DOI:10.1080/00128775.2022.2065305

Slavko Bezeredi, Vjekoslav Bratić, I. Urban

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引用次数: 1

摘要

摘要克罗地亚就业收入的税收楔子是使用行政微观数据计算的。涵盖2014-2018年期间的分析表明，平均税收缺口从2014年的33.2%下降到2018年的31.2%，这是社会保险缴款和个人所得税制度变化的结果。此外，分析显示，克罗地亚的税收楔水平远低于之前的研究，之前的研究结果主要是通过分析假设的个人得出的。

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Tax Burden on Labor Income in Croatia: Calculation and Analysis Based on Administrative Data

ABSTRACT The tax wedge for employment income in Croatia is calculated using administrative microdata. The analysis covering the period 2014–2018 demonstrates that the average tax wedge dropped from 33.2% in 2014 to 31.2% in 2018, which is the result of changes to both the social insurance contributions and personal income taxation systems. In addition, the analysis shows that tax wedge levels in Croatia are substantially lower than what had been shown in previous research, where results were primarily derived by analyzing hypothetical individuals.

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来源期刊

Eastern European Economics ECONOMICS-

CiteScore

2.20

自引率

9.10%

发文量

期刊介绍： Eastern European Economics publishes original research on the newly emerging economies of Central and Eastern Europe, with coverage of the ongoing processes of transition to market economics in different countries, their integration into the broader European and global economies, and the ramifications of the 2008-9 financial crisis. An introduction by the journal"s editor adds context and expert insights on the articles presented in each issue.