阿尔卑斯-亚得里亚海地区的工资税

Mitja Cok, Mateja Ana Grulja, T. Turk
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引用次数: 9

摘要

奥地利、克罗地亚、匈牙利、意大利和斯洛文尼亚不仅在平均总工资水平上存在差异,而且在对工资的总体征税方面也存在差异。虽然克罗地亚、匈牙利和斯洛文尼亚对平均总工资征税低于意大利和奥地利,但对绝对值接近意大利和奥地利平均总工资或更高的总工资的比较显示出相反的情况,即前三个国家的税收要高得多。
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Taxation of wages in the Alps-Adriatic region
Austria, Croatia, Hungary, Italy and Slovenia differ not only in level of average gross wage but also in the overall taxation of wages. While Croatia, Hungary and Slovenia tax the average gross wage less than Italy and Austria, a comparison of gross wages that are in absolute values close to the average gross wages of Italy and Austria or higher shows the reverse, i.e. it reveals a considerably higher taxation in the former three countries.
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Addendum: In search of the egalitarian syndrome: cultural inertia in Croatia? List of articles published in “Financial Theory and Practice”, vol. 40, 2016 In search of the egalitarian syndrome: cultural inertia in Croatia? Accumulating approach to the life-cycle pension model: practical advantages The impact of population aging on public finance in the European Union
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