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Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects

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Author Info
Ivica Urban (Institute of Public Finance, Zagreb)

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Abstract

This paper presents progressivity breakdowns for Croatian personal income tax in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity, over the quantiles of pre-tax income distribution. Through the use of ‘single parameter’ Gini indices, the social decision maker’s relatively more or less favorable inclination toward taxpayers in the lower tails of pre-tax income distribution is accounted for. Simulations are undertaken to show how the introduction of a flat-rate system would affect progressivity.

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File URL: http://www.ijf.hr/eng/FTP/2006/3/urban.pdf
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Publisher Info
Article provided by Institute of Public Finance in its journal Financial Theory and Practice.

Volume (Year): 30 (2006)
Issue (Month): 3 ()
Pages: 207-231
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Handle: RePEc:ipf:finteo:v:30:y:2006:i:3:p:207-231

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Related research
Keywords: personal income tax; progressivity; decomposition;

Find related papers by JEL classification:
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

References listed on IDEAS
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  1. Mehran, Farhad, 1976. "Linear Measures of Income Inequality," Econometrica, Econometric Society, vol. 44(4), pages 805-09, July. [Downloadable!] (restricted)
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This page was last updated on 2009-11-26.

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