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Effective Corporate Income Tax Burden in Croatia

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  • Hrvoje Šimović

    ()
    (Faculty of Economics and Business, University of Zagreb)

Abstract

This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on companies in Croatia. In addition to analyzing the basic indicators of the CIT burden, the paper also presents a calculation of the effective tax rate based on the application of the Devereux-Griffith methodology. Apart from the cost of capital, the effective marginal tax rate (EMTR) and the effective average tax rate (EATR), also the EATR will be calculated for cases in which tax holidays are used.

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File URL: http://web.efzg.hr/repec/pdf/Clanak%2009-02.pdf
File Function: First version, 2009
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Paper provided by Faculty of Economics and Business, University of Zagreb in its series EFZG Working Papers Series with number 0902.

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Length: 14
Date of creation: 17 Feb 2009
Date of revision:
Handle: RePEc:zag:wpaper:0902

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Keywords: Effective tax rates; corporate income tax; tax holidays; Croatia;

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  1. King, Mervyn A. & Fullerton, Don, 2010. "The Taxation of Income from Capital," National Bureau of Economic Research Books, University of Chicago Press, edition 0, number 9780226436319, 01-2013.
  2. Michael Devereux & Rachel Griffith, 1998. "The taxation of discrete investment choices," IFS Working Papers, Institute for Fiscal Studies W98/16, Institute for Fiscal Studies.
  3. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission 2008, Directorate General Taxation and Customs Union, European Commission.
  4. Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR;CES;MSH, CEPR;CES;MSH, vol. 17(35), pages 449-495, October.
  5. Hrvoja Šimović, 2008. "Porezni poticaji za izgradnju konkurentnosti," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb 0803, Faculty of Economics and Business, University of Zagreb.
  6. Devereux, Michael P & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers, C.E.P.R. Discussion Papers 3247, C.E.P.R. Discussion Papers.
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