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Income Tax Progressivity in Croatia (1995-2002)


  • Marina Kesner-Skreb

    (Institute of Public Finance, Zagreb, Croatia)

  • Sanja Madzarevic-Sujster

    (World Bank Country Office, Zagreb, Croatia)


The 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.

Suggested Citation

  • Marina Kesner-Skreb & Sanja Madzarevic-Sujster, 2004. "Income Tax Progressivity in Croatia (1995-2002)," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 7(1), pages 81-101, May.
  • Handle: RePEc:zag:zirebs:v:7:y:2004:i:1:p:81-101

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    More about this item


    Croatia; income tax progressivity;

    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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