Income Tax Progressivity in Croatia (1995-2002)
AbstractThe aim of this study are twofold: first to determine how progressive the income tax is in Croatia and second, to examine if progressivity has changed during the period from 1995 to 2002. The reason for addressing this question is that conventional wisdom that prevails in Croatia is that the overall tax burden is unfairly distributed, i.e. that the system is not progressive enough. Due to data constraints, the progressivity of the overall tax system could not be assessed, so the authors had to be satisfied only with the progressivity of the income tax.
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Bibliographic InfoArticle provided by Faculty of Economics and Business, University of Zagreb in its journal Zagreb International Review of Economics and Business.
Volume (Year): 7 (2004)
Issue (Month): 1 (May)
Postal: Zagreb International Review of Economics and Business, Faculty of Economics and Business, Trg J. F. Kennedy 6, 10000 Zagreb, Croatia.
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
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