Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers
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.
Volume (Year): 32 (2008)
Issue (Month): 3 ()
|Contact details of provider:|| Postal: |
Web page: http://www.fintp.hr/
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, D. & O'Donoghue, Cathal & Sutherland, Holly & Verbist, Gerlinde, 2005.
"Household incomes and redistribution in the European Union: quantifying the equalising properties of taxes and benefits,"
EUROMOD Working Papers
EM9/05, EUROMOD at the Institute for Social and Economic Research.
- 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).
- Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, Daniela & O'Donoghue, Cathal & Sutherland, Holly & Verbist, Gerlinde, 2006. "Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits," Economics Series 184, Institute for Advanced Studies.
- Kakwani, Nanak C, 1977. "Applications of Lorenz Curves in Economic Analysis," Econometrica, Econometric Society, vol. 45(3), pages 719-27, April.
- 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.
- 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.
- Cok, Mitja & Majcen, Boris & Verbic, Miroslav & Kosak, Marko, 2008. "Use of simulation models for the tax reform in Slovenia," MPRA Paper 10390, University Library of Munich, Germany.
- 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.
- 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.
- 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.
When requesting a correction, please mention this item's handle: RePEc:ipf:finteo:v:32:y:2008:i:3:p:387-403. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Martina Fabris)
If references are entirely missing, you can add them using this form.