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

  • Ivica Urban

    (Institute of Public Finance, Zagreb)

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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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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  1. Ivica Urban, 2006. "Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects," Financial Theory and Practice, Institute of Public Finance, vol. 30(3), pages 207-231.
  2. Anderson, John E. & Roy, Atrayee Ghosh & Shoemaker, Paul A., 2003. "Confidence Intervals for the Suits Index," National Tax Journal, National Tax Association, vol. 56(1), pages 81-90, March.
  3. Mitja Cok & Ivica Urban, 2007. "Distribution of Income and Taxes in Slovenia and Croatia," Post-Communist Economies, Taylor & Francis Journals, vol. 19(3), pages 299-316.
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