克罗地亚、斯洛文尼亚、捷克共和国、葡萄牙和法国的税收楔子

Financial Theory and Practice Pub Date : 2016-06-09 DOI:10.3326/FINTP.40.2.2

Ivana Beketić

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引用次数: 1

摘要

本文的目的是比较克罗地亚、捷克共和国、法国、葡萄牙和斯洛文尼亚的劳动收入平均税收负担。经合组织的工资征税方法被用来对适用于八种假设的个人工人和家庭类型的税收楔子进行比较。研究发现，在所有观察到的案例中，克罗地亚的税收楔子最低，而法国的税收楔子对所有个体工人和家庭类型都最高。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France

The aim of this paper is to compare the average tax burden on labour income in Croatia, the Czech Republic, France, Portugal and Slovenia. The OECD Taxing Wages methodology was used to make a comparison of the tax wedges applicable to the eight hypothetical individual worker and family types. It was found that Croatia had the lowest tax wedge in all observed cases, while France had the highest tax wedge for all individual worker and family types.

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