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Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers

Author

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  • Ivica Urban

    (Institute of Public Finance, Zagreb, Croatia)

Abstract

The paper discusses the methodology and preliminary results of an investigation of the redistributive effects of social security contributions (SSC), personal income tax (PIT), public pensions as well as means-tested and non-means-tested cash benefits in Croatia. The transition from a pre- to a post-tax-and-benefit income is analyzed in order to reveal which instruments contribute most to the reduction of inequality. The Croatian system of individual taxes, pensions and social benefits seems to be highly redistributive, with public pensions being the instrument that contributes most, followed by SSC and PIT.

Suggested Citation

  • Ivica Urban, 2008. "Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers," Financial Theory and Practice, Institute of Public Finance, vol. 32(3), pages 387-403.
  • Handle: RePEc:ipf:finteo:v:32:y:2008:i:3:p:387-403
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    File URL: http://www.ijf.hr/eng/FTP/2008/3/urban.pdf
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    References listed on IDEAS

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    1. Mitja Cok & Boris Majcen & Miroslav Verbic & Marko Kosak, 2008. "Use of Simulation Models for the Tax Reform in Slovenia," Financial Theory and Practice, Institute of Public Finance, vol. 32(1), pages 29-43.
    2. Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, Daniela & O'Donoghue, Cathal & Sutherland, Holly & Verbist, Gerlinde, 2005. "Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits," IZA Discussion Papers 1824, Institute for the Study of Labor (IZA).
    3. Lerman, Robert I. & Yitzhaki, Shlomo, 1995. "Changing Ranks and the Inequality Impacts of Taxes and Transfers," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 45-59, March.
    4. Danijel Nestic, 2005. "Income distribution in Croatia:what do the household budget survey data tell us?," Financial Theory and Practice, Institute of Public Finance, vol. 29(1), pages 39-53.
    5. Lerman, Robert I. & Yitzhaki, Shlomo, 1995. "Changing Ranks and the Inequality Impacts of Taxes and Transfers," National Tax Journal, National Tax Association, vol. 48(1), pages 45-59, March.
    6. Kakwani, Nanak C, 1977. "Applications of Lorenz Curves in Economic Analysis," Econometrica, Econometric Society, vol. 45(3), pages 719-727, April.
    7. Lambert, Peter J, 1985. "On the Redistributive Effect of Taxes and Benefits," Scottish Journal of Political Economy, Scottish Economic Society, vol. 32(1), pages 39-54, February.
    8. 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.
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    Citations

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    Cited by:

    1. Christophe Hachon, 2010. "Éducation et progressivité des systèmes de retraite. Quand les inégalités face à la mort comptent," Revue économique, Presses de Sciences-Po, vol. 61(4), pages 751-769.
    2. Tulai Constantin & Moga Aura Carmen & Schiau Laura Liana & Paltinean Luminita, 2010. "Equity And Income Tax Redistribution," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 652-656, December.
    3. Ivica Urban, 2014. "Contributions of taxes and benefits to vertical and horizontal effects," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(3), pages 619-645, March.
    4. Ivica Urban, 2010. "Decomposing Redistributive and Reranking Effects to Reveal Contributions of Taxes and Benefits," wiiw Balkan Observatory Working Papers 85, The Vienna Institute for International Economic Studies, wiiw.

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